This section has no associated Explanatory Notes
1SA land transaction by which a chargeable interest is transferred by a person (“the transferor”) to a limited liability partnership in connection with its incorporation is exempt from charge if the qualifying conditions are met.
Commencement Information
I1 Sch. 12 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2