Finance Act 2003
This section has no associated Explanatory Notes
26(1)Schedule 15 (partnerships) is amended as follows.
(2)In paragraph 12(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.
(3)In paragraph 20(2) omit “(or, in Scotland, as joint owners)” and “(or, in Scotland, as owners in common)”.