Overview of PartS
11 SThis 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.
Commencement Information
I1 Sch. 17 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2