Corporation Tax Act 2009 (c. 4)

Part 17 U.K. Partnerships

Modifications etc. (not altering text)

C1 Pt. 17 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 291

Introduction U.K.

1256 Overview of Part U.K.

(1) This Part contains some special rules about partnerships.

(2) For restrictions that in some circumstances affect relief for losses, and certain other reliefs, for a company that is a member of a partnership see [F1 Chapter 3 of Part 22 of CTA 2010 (transfer of relief within partnerships)].

Textual Amendments

F1 Words in s. 1256(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 690 (with Sch. 2)