# Finance Act 2009, Paragraph 13


In paragraph 37 (special cases: partnerships), after sub-paragraph (2) insert—
“(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—
(a) delivered a land transaction return under Part 4 of FA 2003 (stamp duty land tax), or
(b) made a claim under that Part of that Act,
paragraph 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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/48/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-48/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.