SDLTM33300 - Application

Partnerships: Transactions after 22 July 2004 FA03/SCH15/PART3

This part was substituted by FA04/S304 and FA04/SCH41.

There is draft guidance on partnerships under stamp duty land tax in the Technical Guidance part of the Stamp Taxes website at www.hmrc.gov.uk/so/pftmanual.

It is hoped that this guidance will be incorporated into this Manual shortly.