OVERVIEW OF PART

11  This Part of this schedule is arranged as follows–

paragraphs 12 to 16 make provision about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership,

paragraphs 17 and 18 provide for certain events following such transactions to be treated as land transactions.

CIRCUMSTANCES IN WHICH THIS PART APPLIES

Related Commentary  

12(1)  This Part of this schedule applies where–

(a)a partner transfers a chargeable interest to the partnership,

(b)a person transfers a chargeable interest to a partnership in return for an interest in the partnership, or

(c)a person connected with–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.