SCHEDULES

SCHEDULE 31U.K.Stamp duty land tax: special provisions for property-investment partnerships

Part 1 U.K.Transfer of interest in partnership: “relevant partnership property”

Consequential provisionU.K.

4U.K.In paragraph 26(9) of that Schedule (application of disadvantaged areas relief), in the definition of “the relevant partnership property” in the sub-paragraph (1A) inserted by that sub-paragraph, after “14(5)” insert “ or (5A) (as appropriate) ”.