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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM33200 · Partnerships: Ordinary partnership transactions

  • SDLTM33210 · Ordinary partnership transactions - Para5
  • SDLTM33220 · Ordinary partnership transactions: Responsible partners - Para6
  • SDLTM33230 · Ordinary partnership transactions: Joint and several liability - Para7
  • SDLTM33240 · Ordinary partnership transactions: Representative partners - Para8
  • SDLTM33250 · Ordinary partnership transactions: Effects of Part 1 and Part 2
  • SDLTM33260 · Ordinary partnership transactions: Example 1
  • SDLTM33270 · Ordinary partnership transactions: Example 2
  1. Partnerships: Ordinary partnership transactions: contents
  2. Ordinary partnership transactions: Responsible partners - Para6

SDLTM33220 | Ordinary partnership transactions: Responsible partners - Para6

From HM Revenue & Customs · Stamp Duty Land Tax Manual

States that anything required or authorised to be done by or in relation to the purchaser under the transaction is required or authorised to be done by or in relation to all the responsible partners.

Subject to the provisions relating to representative partners below, the responsible partners in relation to a transaction are—

  1. the persons who are partners at the effective date of the transaction, and

  2. any person who becomes a member of the partnership after the effective date of the transaction.

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