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SCHEDULE 7E+WPARTNERSHIPS

PART 5 E+WTRANSACTIONS INVOLVING TRANSFERS FROM A PARTNERSHIP

IntroductionE+W

20This Part of this Schedule makes provision about the treatment of certain land transactions involving the transfer of a chargeable interest from a partnership.

Commencement Information

I1Sch. 7 para. 20 in force at 1.4.2018 by S.I. 2018/34, art. 3