xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULE 12E+WRELIEF FOR INCORPORATION OF LIMITED LIABILITY PARTNERSHIP

Condition BE+W

3Condition B is that at the relevant time the transferor—E+W

(a)is a partner in a partnership comprised of all the persons who are, or are to be, members of the limited liability partnership (and no-one else), or

(b)holds the chargeable interest as nominee or bare trustee for one or more of the partners in such a partnership.

Annotations:

Commencement Information

I1Sch. 12 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3