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