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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Special provisions relating to partnerships: Definitions

There is a transfer of a chargeable interest from a partnership in any case where—

  1. a chargeable interest that was partnership property ceases to be partnership property,


  1. a chargeable interest is granted or created out of partnership property and the interest is not partnership property.