10U.K.In paragraph 17A (withdrawal of money etc from partnership after transfer of chargeable interest), after sub-paragraph (7) insert—
“(8)Where—
(a)a qualifying event gives rise to a charge under this paragraph, and
(b)the same event gives rise to a charge under paragraph 14 (transfer for consideration of interest in property-investment partnership),
the amount of the charge under this paragraph is reduced (but not below nil) by the amount of the charge under that paragraph.”