Part 1 General Provisions
Finance Act 2003 (2003 c 14) | Legislation

SCHEDULE 15 Stamp Duty Land Tax: Partnerships

Section 104

Part 1 General Provisions

Partnerships

1

In this Part of this Act a “partnership†means—

(a)     a partnership within the Partnership Act 1890 (c 39),

(b)     a limited partnership registered under the Limited Partnerships Act 1907 (c 24), or

(c)     a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c 12) or

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