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)”.