Part 4 SDLT, Stamp Duty and SDRT

Part 4 SDLT, Stamp Duty and SDRT

(1)     Anti-avoidance: Partnerships
Short title and chapterExtent of repeal
Finance Act 2003 (c 14)In Schedule 15—
(a)     paragraphs 13 and 14(1)(b) and (4), and
(b)     in the italic cross-heading before paragraph 14 the words “for considerationâ€

These repeals have effect in accordance with section 72 of this Act.

(2)     Exemptions: Intermediaries, Repurchases
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