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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
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Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership

Para18 applies where a chargeable interest is transferred

  1. from a partnership to a person who is or has been one of the partners, or
  2. 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.