SCHEDULES

SCHEDULE 15Stamp duty land tax: partnerships

Part 1General provisions

Partnerships

1

In this Part of this Act a “partnership” means—

(a)

a partnership within the Partnership Act 1890 (c. 39),

(b)

a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or

(c)

a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c. 12 (N. I.)),

or a firm or entity of a similar character to any of those mentioned above formed under the law of a country or territory outside the United Kingdom.