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Finance Act 2014


47.Section 281 introduces Schedule 36 which contains provisions for partnerships.

48.Section 282 allows regulations to be made for the purposes of the legislation. Apart from statutory instruments to make regulations to add new disclosure provisions, threshold conditions, to change the amount of a penalty or the definition of control which are made under the affirmative procedure, all other regulations are made under the negative procedure.  Finally section 283 provides a number of definitions to support the sections.

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