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SCHEDULE 12E+WRELIEF FOR INCORPORATION OF LIMITED LIABILITY PARTNERSHIP

The reliefE+W

1E+WA transaction by which a chargeable interest is transferred by a person (“"the transferor””) to a limited liability partnership in connection with its incorporation is relieved from tax if conditions A to C are met.

Commencement Information

I1Sch. 12 para. 1 in force at 1.4.2018 by S.I. 2018/34, art. 3