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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Special provisions relating to partnerships: Deemed market value where transaction involves a connected company - FA03/S53

The principal guidance relating to this section can be found at SDLTM30220

FA03/S53 is mentioned in the context of Part 3 because, where a transaction is within both FA03/S53 and Para10 or Para18, the legislation within Sch15 will take priority to determine the consideration. An example of this interaction follows at SDLTM34170.