Valid from 18/10/2017
Valid from 01/04/2018
Condition BE+W
3E+WCondition B is that at the relevant time the transferor—
(a)is a partner in a partnership comprised of all the persons who are, or are to be, members of the limited liability partnership (and no-one else), or
(b)holds the chargeable interest as nominee or bare trustee for one or more of the partners in such a partnership.