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Finance Act 2009

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Changes over time for: Paragraph 13

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Changes to legislation:

Finance Act 2009, Paragraph 13 is up to date with all changes known to be in force on or before 18 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

13U.K.In paragraph 37 (special cases: partnerships), after sub-paragraph (2) insert—

(2A)Where, in respect of a transaction entered into as purchaser by or on behalf of the members of the partnership, any of the partners has—

(a)delivered a land transaction return under Part 4 of FA 2003 (stamp duty land tax), or

(b)made a claim under that Part of that Act,

paragraph 21A (restrictions where taxpayer has delivered land transaction return) has effect as if that return had been delivered, or that claim had been made, by each of the partners.

Commencement Information

I1Sch. 48 para. 13 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2

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