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SD relief on transfer of shares

Partnership transferring investments to partners prior to dissolution - is there a relief available?

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A client is a LLP. The two partners, each contributed £1m to buy shares in a limited company. The shares are now valued slightly under the initial purchase price. 

The two partners want to dissolve the partnership and transfer the shares into the names of the two partners thus settling the capital accounts.

Are there any stamp duty exemptions for this transaction? I have looked on HMRC website and can’t see anything on distribution from partnerships. ‘STSM042350 - Exemptions and reliefs: reliefs: company reconstructions and acquisitions - general’ doesn’t apply to this scenario.

I just want to double check before filling out the J30 forms etc.

Thanks in advance.

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