- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
21(1)In Schedule 15 (stamp duty land tax: partnerships), paragraph 33 (which relates to stamp duty on transfers of partnership interests) is amended as follows.
(2)For sub-paragraphs (1) and (2) substitute—
“(1)This paragraph applies where stamp duty under Part 1 of Schedule 13 to the Finance Act 1999 (transfer on sale) is, apart from this paragraph, chargeable on an instrument effecting a transfer of an interest in a partnership.
(1A)If the relevant partnership property does not include any stock or marketable securities, no stamp duty shall (subject to sub-paragraph (8)) be chargeable on the instrument.”
(3)In sub-paragraph (3)—
(a)at the beginning insert “If the relevant partnership property includes stock or marketable securities,”,
(b)in paragraph (a), for the words from “the stock” to “property” substitute “that stock and those securities”, and
(c)for paragraph (b) substitute—
“(b)the consideration for the transfer were equal to the appropriate proportion of the net market value of that stock and those securities immediately after the transfer.”
(4)After sub-paragraph (3) insert—
“(3A)The “relevant partnership property”, in relation to a transfer of an interest in a partnership, is the partnership property immediately after the transfer, other than any partnership property that was transferred to the partnership in connection with the transfer.”
(5)Omit sub-paragraph (4).
(6)In sub-paragraph (5), for “That” substitute “The appropriate”.
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