SCHEDULES
SCHEDULE 31Stamp duty land tax: special provisions for property-investment partnerships
Part 2Elections in respect of interest transferred to partnership
Consequential provision
8
In paragraph 17A(1) of that Schedule (withdrawal of money etc from partnership after transfer of chargeable interest), after paragraph (c) insert—
d
at the time of the qualifying event, an election has not been made in respect of the land transfer under paragraph 12A.