SCHEDULES

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

Part 2 U.K.Elections in respect of interest transferred to partnership

Election when interest transferred to partnership U.K.

7 U.K.In paragraph 18 of that Schedule (transfer of chargeable interest from a partnership) insert at the end—

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