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Legislation
Finance Act 2004

Crossheading Stamp duty land tax

  • Section 297 Leases
  • Section 298 Notification, registration and penalties
  • Section 299 Claims not included in returns
  • Section 300 Assents and appropriations by personal representatives
  • Section 301 Chargeable consideration
  • Section 302 Charities relief
  • Section 303 Shared ownership leases
  • Section 304 Application to certain partnership transactions
  • Section 305 Liability of partners
  1. Stamp duty land tax
  2. Application to certain partnership transactions

Section 304 | Application to certain partnership transactions

From legislation.gov.uk

Schedule 41 to this Act (which makes provision with respect to the application of stamp duty land tax to certain transactions involving partnerships) has effect.

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