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.”