SCHEDULE 7PARTNERSHIPS
PART 9APPLICATION OF EXEMPTIONS, RELIEFS, PROVISIONS OF TCMA AND NOTIFICATION PROVISIONS
Introduction
I138
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.