SCHEDULE 17Partnerships

PART 8Application of provisions on exemptions, reliefs and notification

Overview of Part

36

This Part of this schedule is arranged as follows—

  • paragraph 37 makes general provision about the application of exemptions and reliefs to transactions mentioned in Parts 4 to 7 of this schedule,

  • paragraphs 38 and 39 makes provision about the application of group relief to certain transactions mentioned in Part 4 of this schedule,

  • paragraph 40 makes provision about the application of charities relief to certain transfers of interest in a partnership,

  • paragraph 41 makes provision about the notification of certain transfers of interest in a partnership.