SCHEDULE 7PARTNERSHIPS

PART 4TRANSACTIONS INVOLVING TRANSFERS TO A PARTNERSHIP

Introduction

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In this Part of this Schedule—

(a)

paragraphs 13 to 17 make provisions about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership, and

(b)

paragraphs 18 and 19 provide for certain events following such transactions to be treated as land transactions.