# Finance Act 2014, Paragraph 11


(1) Schedule 15 to FA 2003 (SDLT: partnerships) is amended as follows.
(2) In paragraph 31(1) (stamp duty on transfers of partnership interests: continued application), after “that section)” insert “ or in Schedule 24 to the Finance Act 2014 (abolition of stamp duty in relation to certain securities) ”.
(3) In paragraph 33—
(a) in sub-paragraph (1A), for “stock or marketable” substitute “ relevant ”,
(b) in sub-paragraph (3), for “stock or marketable” substitute “ relevant ”,
(c) in that sub-paragraph omit “that stock and” (in both places),
(d) in sub-paragraph (6), for “stock or” (in each place) substitute “ relevant ”,
(e) in sub-paragraph (7), for “stock or” (in both places) substitute “ relevant ”, and
(f) after sub-paragraph (8) insert—
“(8A) In this paragraph “relevant securities” means stock or marketable securities other than any stock or marketable securities admitted to trading on a recognised growth market but not listed on any market.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/24/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-24/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.