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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Special provisions relating to partnerships: Definitions

For the purposes of FA03/Sch15/Part3, references to a transfer of a chargeable interest include

  1. the grant or creation of a chargeable interest,
  2. the variation of a chargeable interest, and
  3. the surrender, release or renunciation of a chargeable interest