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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM33340 · Special provisions relating to partnerships: Definitions

  • SDLTM33350 · Transfer of a chargeable interest - Para9
  • SDLTM33360 · Transfer of a chargeable interest to a partnership - Para35
  • SDLTM33370 · Transfer of an interest in a partnership - Para36
  • SDLTM33380 · Transfer of a chargeable interest from a partnership - Para37
  • SDLTM33390 · Partnership Property - Para34(1)
  • SDLTM33400 · Partnership share - Para34(2)
  • SDLTM33410 · Connected persons - Para39
  • SDLTM33420 · Arrangements - Para40
  1. Special provisions relating to partnerships: Definitions: contents
  2. Transfer of an interest in a partnership - Para36

SDLTM33370 | Transfer of an interest in a partnership - Para36

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Where a person acquires or increases a partnership share, there is a transfer of an interest in the partnership to that partner and from the other partners.

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