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SCHEDULE 7E+WPARTNERSHIPS

PART 10 E+WINTERPRETATION

Transfer of chargeable interest to a partnershipE+W

47E+WFor the purposes of this Schedule, there is a transfer of a chargeable interest to a partnership in any case where a chargeable interest becomes partnership property.

Commencement Information

I1Sch. 7 para. 47 in force at 1.4.2018 by S.I. 2018/34, art. 3