Chapter SDLTM34800
| Published date | 19 March 2016 |
| Record Number | SDLTM34800 |
| Court | HM Revenue & Customs |
FA03/Sch 15 excludes from Stamp Duty Land Tax (SDLT)
* The transfer of an interest in land into a partnership
* The acquisition of an interest in a partnership
* The transfer of an interest in land out of a partnership
Such transactions were treated for purposes of SDLT as if they were not land transactions.
References to the transfer of an interest in land include
* TheTo continue reading
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