110-300 Transfer of chargeable interest to a partnership
Contents:
- 110-300 Basic statutory rule
- 110-305 What is encompassed in the transfer of a chargeable interest to a partnership?
- 110-310 Definition of ‘partnership property’
- 110-315 Meaning of connected persons
- 110-320 Sum of the lower proportions
- 110-325 Where the chargeable consideration is or includes rent
- 110-330 Ascertaining the partnership ‘income shares’
- 110-335 Post-transaction consideration
- 110-340 Summing up
- 110-345 No other charge