Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 7 E+W PARTNERSHIPS

PART 2 E+W GENERAL PROVISIONS

Continuity of partnerships E+W

6 E+W For the purposes of this Act, a partnership is treated as the same partnership despite a change in membership if any person who was a member before the change remains a member after the change.

Commencement Information

I1 Sch. 7 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3