Indirect, capital and transfer taxes and other tax obligations: VAT and partnerships: Stamp Duty Land Tax (SDLT): special partnership provisions
PM60320 Special partnership provisions
Special provisions apply to certain transactions involving the transfer of:
- a chargeable interest to a partnership by a partner or connected person,
- an interest in a property investment partnership, or
- a chargeable interest from a partnership to any of its partners or person connected with them.
Detailed guidance can be found at SDLTM33300 onwards.