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  1. Home
  2. Money
  3. Business tax
HMRC internal manual

Stamp Duty Land Tax Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
2 May 2025 - See all updates
  1. Back to contents
  2. SDLTM30000
  3. SDLTM33300

SDLTM33500 - Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10: contents

  1. SDLTM33510
    Overview - Para 10
  2. SDLTM33520
    Chargeable consideration - Para10(2)
  3. SDLTM33530
    Sum of the lower proportions - Para 12 Example 1
  4. SDLTM33540
    Sum of the lower proportions - Para 12 Example 2
  5. SDLTM33550
    Sum of the lower proportions - application of detailed provisions
  6. SDLTM33560
    Example 1 - application of detailed provisions
  7. SDLTM33570
    Example 2 - application of detailed provisions
  8. SDLTM33580
    Chargeable consideration includes rent - Para 11
  9. SDLTM33590
    Chargeable consideration includes rent - Example 1
  10. SDLTM33600
    Chargeable consideration includes rent - Example 2
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