Income tax
This section has no associated Explanatory Notes
23(1)In Chapter 5A (transfers of income streams) section 809AZF (partnership shares) is amended as follows.
(2)In subsection (1) omit “if condition A or B is met”.
(3)Omit subsections (2) and (3).
(4)The amendments made by this paragraph have effect for cases where the transfer of a right to relevant receipts occurs on or after 6 April 2014.