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31.8 Certain transactions involving partnerships

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31.8 Certain transactions involving partnerships

| Commentary

31.8 Certain transactions involving partnerships¹

The contribution of land to a partnership (by transfer or grant), the transfer of an interest in land out of a partnership,

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Commentary

31.9 Transfers involving public bodies or their wholly owned companies

31.10 Acquisitions by the Crown or parliamentary bodies

31.11 Compulsory purchases under the town and country planning legislation

31.12 Compliance with planning obligations

31.13 Demutualisation of insurance companies or building societies

31.14 Acquisitions by certain bodies established for national purposes

31.15 Residential dwellings—right to buy transactions and shared ownership leases and shared ownership trusts

31.16 Leasehold right to buy

31.17 Unit trusts

31.18 Relocation of employment

31.19 Exchanges of dwellings with house builders and property traders

31.20 Private finance initiative—concessionary treatment

31.21 Alternative property finance—Finance Act 2003 Sections 71A–73C

31.22 Miscellaneous exemptions

31.23 Transfers of school land

31.24 First-time buyers

31.25 Acquisition by certain health service bodies

31.26 Acquisition under the Postal Services Act 2011 (Taxation) Regulations 2012, SI 2012/764

31.27 Acquisition by the Canal and River Trust or the Canal and River Trading CIC from the British Waterways Board

31.28 Conversion of an AUT to an OEIC