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Beta This part of GOV.UK is being rebuilt � find out what beta means

  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
  4. SDLTM34200

SDLTM34350 - Application of exemptions and reliefs: Group Relief - Para 27: contents

  1. SDLTM34360
    Application of Group Relief - Para 27
  2. SDLTM34365
    Application of para 27A - Example
  3. SDLTM34370
    English Partnerships (EP) and English Limited Partnerships (ELP)
  4. SDLTM34380
    English Partnerships (EP) and English Limited Partnerships (ELP) - Example 1
  5. SDLTM34390
    English Partnerships (EP) and English Limited Partnerships (ELP) - Example 2
  6. SDLTM34400
    English Partnerships (EP) and English Limited Partnerships (ELP) - Example 3
  7. SDLTM34410
    Scottish Partnerships (SP) and Scottish Limited Partnerships (Sc LP)
  8. SDLTM34420
    Scottish Partnerships (SP) and Scottish Limited Partnerships (Sc LP) - Example 1
  9. SDLTM34430
    Scottish Partnerships (SP) and Scottish Limited Partnerships (Sc LP) - Example 2
  10. SDLTM34440
    Scottish Partnerships (SP) and Scottish Limited Partnerships (Sc LP) - Example 3
  11. SDLTM34450
    Limited Liability Partnerships
  12. SDLTM34460
    Limited Liability Partnerships - Example 1
  13. SDLTM34470
    Limited Liability Partnerships - Example 2
  14. SDLTM34480
    Limited Liability Partnerships - Example 3
  15. SDLTM34490
    Group Relief and sum of the lower proportions (SLP) - Para 12 & 27A
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