{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-13.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/48/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In paragraph 37 (special cases: partnerships), after sub-paragraph (2) insert—\n“(2A) Where, in respect of a transaction entered into as purchaser by or on behalf of the members of the partnership, any of the partners has—\n(a) delivered a land transaction return under Part 4 of FA 2003 (stamp duty land tax), or\n(b) made a claim under that Part of that Act,\nparagraph 21A (restrictions where taxpayer has delivered land transaction return) has effect as if that return had been delivered, or that claim had been made, by each of the partners.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/48/paragraph/13",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}