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SCHEDULE 7E+WPARTNERSHIPS

PART 4 E+WTRANSACTIONS INVOLVING TRANSFERS TO A PARTNERSHIP

IntroductionE+W

12E+WIn this Part of this Schedule—

(a)paragraphs 13 to 17 make provisions about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership, and

(b)paragraphs 18 and 19 provide for certain events following such transactions to be treated as land transactions.

Commencement Information

I1Sch. 7 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3