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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

SDLTM33700 - Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership - Para 18: contents

  1. SDLTM33710
    Overview - Para 18
  2. SDLTM33720
    Chargeable consideration - Para18 (2)
  3. SDLTM33730
    Sum of the lower proportions - Para 20. Example 1
  4. SDLTM33740
    Sum of the lower proportions - Para 20. Example 2
  5. SDLTM33750
    Sum of the lower proportions - detailed provisions
  6. SDLTM33760
    Example 1 - application of detailed provisions
  7. SDLTM33770
    Example 2 - application of detailed provisions
  8. SDLTM33780
    Partnership share for the purposes of Para 20
  9. SDLTM33790
    Chargeable consideration includes rent - Para19
  10. SDLTM33800
    Chargeable consideration includes rent - Para19. Example
  11. SDLTM33810
    Transfer of a chargeable interest from a partnership to a partnership - Para 23
  12. SDLTM33820
    Transfer of a chargeable interest from a partnership to a partnership - Example 1
  13. SDLTM33830
    Transfer of a chargeable from a partnership to a partnership - Example 2
  14. SDLTM33840
    Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Para 24
  15. SDLTM33850
    Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Example 1
  16. SDLTM33860
    Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Example 2
  17. SDLTM33870
    Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Example 3
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