SCHEDULE 7PARTNERSHIPS

PART 9APPLICATION OF EXEMPTIONS, RELIEFS, PROVISIONS OF TCMA AND NOTIFICATION PROVISIONS

Introduction

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In this Part of this Schedule—

a

paragraph 39 makes provision about the application of exemptions and reliefs to transactions to which this Schedule applies;

b

paragraphs 40 and 41 make provision about the application of group relief to certain transactions mentioned in Part 4 of this Schedule;

c

paragraph 42 makes provision about the application of charities relief to certain transfers of interest in a partnership;

d

paragraph 43 makes provision about the application of certain provisions of TCMA to partnerships;

e

paragraph 44 makes provision about the notification of certain transfers of interest in a partnership.