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Valid from 01/04/2015

SCHEDULE 17 S Partnerships

PART 4 S Transactions involving transfer to a partnership

Overview of Part S

11 S This Part of this schedule is arranged as follows—

• paragraphs 12 to 16 make provision about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership,

• paragraphs 17 and 18 provide for certain events following such transactions to be treated as land transactions.