SDLTM33710 - Overview of Para 18
Para18 applies where a chargeable interest is transferred
- from a partnership to a person who is or has been one of the partners, or
- from a partnership to a person connected with a person who is or has been one of the partners.
The circumstances in which a chargeable interest is transferred from a partnership are set out in Para37 - see SDLTM33380.
Connection for the purposes of Part3 is defined in Para39 - see SDLTM33410.