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.

2 U.K. In paragraph 15(1) of that Schedule (exclusion of market rent leases), after “14(5)” insert “ or (5A) ”.

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

F1 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 31 para. 4 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(e)(iii) (with Sch. 39 paras. 11-13)