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5(1)In this Schedule—
“limited liability partnership” (“partneriaeth atebolrwydd cyfyngedig”) means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12);
“the relevant time” (“yr adeg berthnasol”) means—
where the transferor acquired the chargeable interest after the incorporation of the limited liability partnership, immediately after the transferor acquired it, and
in any other case, immediately before the limited liability partnership’s incorporation.
(2)In paragraph 4(b), “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
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