SCHEDULES

SCHEDULE 15Stamp duty land tax: partnerships

F1Part 3Transactions to which special provisions apply

Annotations:
Amendments (Textual)
F1

Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1

25Application of exemptions and reliefs

1

Where paragraph 10, 14, 17 or 18 applies, paragraph 1 of Schedule 3 (exemption of transactions for which there is no chargeable consideration) does not apply.

2

But (subject to F2paragraphs 27 and 28 ) this Part of this Schedule has effect subject to any other provision affording exemption or relief from stamp duty land tax.