Finance Act 2008 (c. 9)

SCHEDULES

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

Part 2 Elections in respect of interest transferred to partnership

Election when interest transferred to partnership

5 In paragraph 10 of Schedule 15 to FA 2003 (transfer of chargeable interest to partnership: general) insert at the end—

“(8) This paragraph has effect subject to any election under paragraph 12A.”