SDLTM33200 - Application
Partnerships: Transactions on or before 22 July 2004
FA03/SCH15 excludes from stamp duty land tax
- 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 the purposes of stamp duty
land tax 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
