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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Application: Partnerships - Transactions on or before 22 July 2004

FA03/Sch 15 excludes from Stamp Duty Land Tax (SDLT)

* The transfer of an interest in land into a partnership
* The acquisition of an interest in a partnership
* The transfer of an interest in land out of a partnership

Such transactions were treated for purposes of SDLT as if they were not land transactions.

References to the transfer of an interest in land include

* The grant or creation of an interest in land
* The variation of an interest in land and
* The surrender or release of an interest in land