55 SDLT: partnerships

55  SDLT: partnerships

(1)     In section 75C of FA 2003 (SDLT anti-avoidance: supplemental)—

(a)     in subsection (8), omit paragraph (b) (and the “and” before it), and

(b)     after that subsection insert—

“(8A)     Nothing in Part 3 of Schedule 15 applies to the notional transaction under section 75A.”

(2)     The amendments made by subsection (1) have effect in relation to

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