# Stamp Duty Land Tax Act 2015, Paragraph 16


In paragraph 30(2) of Schedule 15 (partnerships) in paragraph (a) for “rate of tax chargeable under that section is 1% or higher” substitute “ amount of tax chargeable under that section is not zero ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/16 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.