SCHEDULES
F1SCHEDULE 6
Annotations:
Amendments (Textual)
4
1
Except in the case of a partnership, where two or more persons are jointly entitled to an investment and paragraph 2(1) above does not apply, each of them shall be treated as having a separate investment of an amount produced by dividing the amount of the investment to which they are jointly entitled by the number of persons who are so entitled.
2
Where two or more persons hold, or are absolutely entitled to, an investment as partners, the partnership shall be treated as holding, or as being absolutely entitled to, the investment as a single person distinct from the persons of whom the partnership is composed.
Sch. 6 repealed (1.12.2001) by S.I. 2001/2617, arts. 2(b), 13(2), Sch. 4 (with art. 13(3), Sch. 5); S.I. 2001/3538 art. 2
Sch. 6 continued (1.12.2001) by S.I. 2001/2967, arts. 1(2), 9, 11, 24 Sch. 1 Pt. 1; S.I. 2001/3538, art. 2