Transfer of interest in a partnershipS
48 SFor the purposes of this schedule, where a person acquires a partnership share or a person's partnership share increases there is a transfer of an interest in the partnership (to that partner and from the other partners).
Commencement Information
I1 Sch. 17 para. 48 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2