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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:
    8 July 2025 - See all updates
    1. Back to contents
    2. SDLTM30000
    3. SDLTM33300

    SDLTM33500 - Special provisions relating to partnerships: Transfers of a chargeable interest to a partnership Para 10: contents

    1. SDLTM33510
      Overview - Para 10
    2. SDLTM33520
      Chargeable consideration - Para10(2)
    3. SDLTM33530
      Sum of the lower proportions - Para 12 Example 1
    4. SDLTM33540
      Sum of the lower proportions - Para 12 Example 2
    5. SDLTM33550
      Sum of the lower proportions - application of detailed provisions
    6. SDLTM33560
      Example 1 - application of detailed provisions
    7. SDLTM33570
      Example 2 - application of detailed provisions
    8. SDLTM33580
      Chargeable consideration includes rent - Para 11
    9. SDLTM33590
      Chargeable consideration includes rent - Example 1
    10. SDLTM33600
      Chargeable consideration includes rent - Example 2
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