History

Pt. 3 substituted by FA 2004, s. 304 and Sch. 41, para. 1, with effect in relation to any partnership transaction (in accordance with FA 2003, Sch. 15, para. 9(1)) the effective date of which is after 22 July 2004.


INTRODUCTION

Related Commentary  

9(1)  This Part of this Schedule applies to certain transactions involving–

(a)the transfer of a chargeable interest to a partnership (paragraph 10),

(b)the transfer of an interest in a partnership (paragraphs 14, 17, 31 and 32), or

(c)the transfer of a chargeable interest from a partnership (paragraph 18).

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