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    1. Home
    2. Money
    3. Business tax
    HMRC internal manual

    Stamp Duty Land Tax Manual

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    4 June 2025 - See all updates
    1. Back to contents
    2. SDLTM30000
    3. SDLTM33300

    SDLTM33700 - Special provisions relating to partnerships: Transfers of a chargeable interest from a partnership - Para 18: contents

    1. SDLTM33710
      Overview - Para 18
    2. SDLTM33720
      Chargeable consideration - Para18 (2)
    3. SDLTM33730
      Sum of the lower proportions - Para 20. Example 1
    4. SDLTM33740
      Sum of the lower proportions - Para 20. Example 2
    5. SDLTM33750
      Sum of the lower proportions - detailed provisions
    6. SDLTM33760
      Example 1 - application of detailed provisions
    7. SDLTM33770
      Example 2 - application of detailed provisions
    8. SDLTM33780
      Partnership share for the purposes of Para 20
    9. SDLTM33790
      Chargeable consideration includes rent - Para19
    10. SDLTM33800
      Chargeable consideration includes rent - Para19. Example
    11. SDLTM33810
      Transfer of a chargeable interest from a partnership to a partnership - Para 23
    12. SDLTM33820
      Transfer of a chargeable interest from a partnership to a partnership - Example 1
    13. SDLTM33830
      Transfer of a chargeable from a partnership to a partnership - Example 2
    14. SDLTM33840
      Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Para 24
    15. SDLTM33850
      Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Example 1
    16. SDLTM33860
      Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Example 2
    17. SDLTM33870
      Transfer of a chargeable interest from a partnership consisting wholly of bodies corporate - Example 3
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