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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 97

Transfers of interests in property-investment partnerships

~1 min read
https://sooperkanoon.com/act/455901

Bare act section · Research

About this section

Finance Act, 2008 Section 97 is part of Finance Act, 2008 - Transfers of interests in property-investment partnerships. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) Schedule 31 contains provision relating to stamp duty land tax chargeable on transfers to, and of interests in, property-investment partnerships.

(2) Part 1 of that Schedule (transfer of interest in partnership: "relevant partnership property"), and this section so far as relating to that Part-

(a) have effect in respect of transfers occurring on or after 19 July 2007 (subject to subsection (3)), and (b) are treated as having come into force on that day.

(3) Subsections (14) and (17) of section 72 of FA 2007 (partnerships) apply in relation to the amendments made by Part 1 of that Schedule as they apply in relation to the amendments made by subsections (6) and (10) of that section.

Frequently asked questions

What does Finance Act, 2008 Section 97 provide?

Section Section 97 of the Finance Act, 2008 (Transfers of interests in property-investment partnerships) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 97?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 97. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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