- 18Transfer of chargeable interest from a partnership: general
- 19Transfer of chargeable interest from a partnership: chargeable consideration including rent
- 20Transfer of chargeable interest from a partnership: sum of the lower proportions
- 21Transfer of chargeable interest from a partnership: partnership share attributable to partner
- 22Paragraph 22
- 23Transfer of chargeable interest from a partnership to a partnership
- 24Transfer of chargeable interest from a partnership consisting wholly of bodies corporate
- 25Application of exemptions and reliefs
- 26Application of disadvantaged areas relief
- 27Application of group relief
- 27AParagraph 27A
- 28Application of charities relief
- 29Acquisition of interest in partnership not chargeable except as specially provided
- 30Transactions that are not notifiable
- 31Stamp duty on transfers of partnership interests: continued application
- 32Stamp duty on transfers of partnership interests: modification
- 33Paragraph 33
- 34Interpretation: partnership property and partnership share
- 35Interpretation: transfer of chargeable interest to a partnership
- 36Interpretation: transfer of interest in a partnership
- 37Interpretation: transfer of chargeable interest from a partnership
- 38Interpretation: market value of leases
- 39Interpretation: connected persons
- 40Interpretation: arrangements
Notes on Part 3
Textual amendments
- F1
Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1