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Finance Act 2003
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Changes over time for: Paragraph 10
Version Superseded: 22/07/2004
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- 10/07/2003- Amendment
- 10/07/2003
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- 19/07/2006- Amendment
- 21/07/2008- Amendment
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Finance Act 2003, Paragraph 10 is up to date with all changes known to be in force on or before 23 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.
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10(1)This paragraph applies to a transaction by which—U.K.
(a)a partner transfers an interest in land to a partnership, or
(b)a person transfers an interest in land to a partnership in return for an interest in the partnership,
whether in connection with the formation of the partnership or in a case where the partnership already exists.
(2)There is a transfer of an interest in land to a partnership in any case where an interest in land that was not partnership property becomes partnership property.
(3)A transaction to which this paragraph applies is excluded from stamp duty land tax.
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