This section has no associated Explanatory Notes
19 SThis Part of this schedule is arranged as follows—
paragraphs 20 to 26 make provision about certain land transactions involving the transfer of a chargeable interest from a partnership,
paragraph 27 makes special provision where the transaction involves a transfer from a partnership to a partnership,
paragraph 28 makes special provision where the partnership consists entirely of bodies corporate.
Commencement Information
I1 Sch. 17 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2