SCHEDULES
SCHEDULE 31Stamp duty land tax: special provisions for property-investment partnerships
Part 2Elections in respect of interest transferred to partnership
9Consequential provision
In paragraph 26(8) of that Schedule (application of disadvantaged areas relief), in the substituted paragraph (10)—
a
in sub-paragraph (2), insert at the end “(subject to any election under paragraph 12A)”, and
b
in sub-paragraph (4), insert at the end “(subject to any election under paragraph 12A)”.