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FA03 s65
If a partnership own a piece of land (£9m value), and they wish to take on another partner (a limco) who is investing £2m development capital, this new partner insists on incorporating a LLP. Will s65 apply if the land is transferred to the LLP given the original partners interest will be diluted post transfer or will SDLT be payable upon the deemed consideration of land transferred to the new partner?
