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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Relief for transfers involving multiple dwellings: Application to partnership transactions

A transfer of a partnership interest which is deemed to be a land transaction by FA03/SCH15/PARAS14/17, an acquisition of a partnership interest which is treated by FA03/SCH15/PARA16 as a major interest in land or a withdrawal of money, etc., from a partnership which is deemed to be a land transaction by FA03/SCH15/PARA17A, cannot be a relevant transaction for the purposes of this relief.