Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 31 Stamp duty land tax: special provisions for property-investment partnerships

Part 2 Elections in respect of interest transferred to partnership

Consequential provision

9 In paragraph 26(8) of that Schedule (application of disadvantaged areas relief), in the substituted paragraph (10)—

(a) in sub-paragraph (2), insert at the end “(subject to any election under paragraph 12A)”, and

(b) in sub-paragraph (4), insert at the end “(subject to any election under paragraph 12A)”.