This
adran has no associated
Nodiadau Esboniadol
48E+WFor the purposes of this Schedule, where a person acquires or increases a partnership share there is a transfer of an interest in the partnership (to that partner and from the other partners).
Commencement Information
I1Sch. 7 para. 48 in force at 1.4.2018 by S.I. 2018/34, art. 3