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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Special provisions relating to partnerships: Application of exemptions and reliefs

Subject to Para26 (application of disadvantaged area relief), Para27 (application of group relief) & Para28 (application of charities relief), Part 3 has effect subject to any other provision affording exemption or relief from SDLT.