INTRODUCTION

Related Commentary  Related HMRC Manuals

5(1)  This Part of this Schedule applies to transactions entered into as purchaser by or on behalf of the members of a partnership, other than transactions within Part 3 of this Schedule (transactions to which special provisions apply).

History

In para. 5(1), the words after “Part 3 of this Schedule” substituted for the words “(transactions excluded from stamp duty land tax)” by FA 2004, s. 304 and Sch. 41, para. 2(c), with effect in relation to any partnership transaction (in accordance with FA 2003, Sch. 15, para. 9(1)) the effective date of which is after 22 July 2004.

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