SDLTM29920 - Relief for transfers involving multiple dwellings: Application to partnership transactions

MDR has been abolished for transactions which complete, or which substantially perform (see SDLTM07850), on or after 1 June 2024, subject to special transitional rules (see SDLTM29902+.).

Special transitional rules relating to linked transactions, can be found at SDLTM29903

A transfer of a partnership interest which is deemed to be a land transaction by FA03/SCH15/PARAS14/17, an acquisition of a partnership interest which is treated by FA03/SCH15/PARA16 as a major interest in land or a withdrawal of money, etc., from a partnership which is deemed to be a land transaction by FA03/SCH15/PARA17A, cannot be a relevant transaction for the purposes of this relief.