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