SDLTM09350 - Property Investment Partnership: Section 75C (8)

(This page was introduced on 15 January 2020)

When considering Section 75A, an interest in a property-investment partnership is a chargeable interest as far as it concerns land owned by the partnership.

So, a transfer of an interest in a property-investment partnership that has relevant partnership property which includes a chargeable interest, is within the scope of Section 75A.

For further information relating to the transfer of an interest in a property investment partnership, see SDLTM34000 onwards.