http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/15/part/1

http://www.legislation.gov.uk/ukpga/2003/14/schedule/15/part/1/crossheading/partnership-not-to-be-regarded-as-unit-trust-scheme-etc

Finance Act 2003

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

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Statute Law Database

2024-05-20

Expert Participation

2024-02-22

Finance Act 2003

s. 87(3)(a)

(ia)

The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003

Sch.

para. 3(4)(a)

reg. 1

Finance Act 2003

Sch. 12

para. 1A

Tribunals, Courts and Enforcement Act 2007

Sch. 13

para. 147(2)

s. 89

s. 148

art. 2(1)(b)

Finance Act 2003

Sch. 12

para. 3(2)(aa)

Bankruptcy and Diligence etc. (Scotland) Act 2007

Sch. 5

para. 32

s. 223

s. 227(3)

art. 3(2)

(3)

art. 4

Finance Act 2003

Sch. 12

para. 1A

Finance Act 2008

Sch. 43

para. 9

s. 129(4)

art. 2

Finance Act 2003

s. 57(3)

Finance Act 2011

Sch. 22

para. 4

Finance Act 2003

specified provision(s)

The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019

Rheoliadau Deddf Diddymu’r Hawl i Brynu a Hawliau Cysylltiedig (Cymru) 2018 (Diwygiadau Canlyniadol a Darpariaethau Arbed) 2019

reg. 5

SCHEDULES

SCHEDULE 15Stamp duty land tax: partnerships

Part 1General provisions

Partnership not to be regarded as unit trust scheme etc

4

A partnership is not to be regarded for the purposes of this Part of this Act as a unit trust scheme or an open ended investment company.