SCHEDULES
SCHEDULE 25 LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS
1Meaning of “investment LLP” and “property investment LLP”
F21
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F12
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3
In section 288(1) of the Taxation of Chargeable Gains Act 1992 (c. 12) (interpretation), at the appropriate place insert—
“property investment LLP” has the meaning given by section 842B of the Taxes Act;