This section has no associated Explanatory Notes
30 SThis Part of this schedule is arranged as follows—
paragraphs 32 to 34 make provision about certain transactions involving the transfer of an interest in a property investment partnership,
paragraph 35 provides that a property investment partnership may elect to disapply paragraph 12 in relation to certain land transactions.
Commencement Information
I1 Sch. 17 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2