Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 31 Stamp duty land tax: special provisions for property-investment partnerships

Part 2 Elections 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.”