Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 31 U.K. Stamp duty land tax: special provisions for property-investment partnerships

Part 1 U.K. Transfer of interest in partnership: “relevant partnership property”

Consequential provision U.K.

3 U.K. In paragraph 16(2) of that Schedule (application of provisions about exchanges etc), after “14(5)” insert “ or (5A) (as appropriate) ”.