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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.

F14U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 31 para. 4 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(e)(iii) (with Sch. 39 paras. 11-13)