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Valid from 01/04/2015

SCHEDULE 17 S Partnerships

PART 5 S Transactions involving transfer from a partnership

Overview of Part S

19 S This 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.