C1Part 17Partnerships
Annotations:
Modifications etc. (not altering text)
Introduction
1256Overview of Part
1
This Part contains some special rules about partnerships.
2
For restrictions that in some circumstances affect relief for losses, and certain other reliefs, for a company that is a member of a partnership see F1Chapter 3 of Part 22 of CTA 2010 (transfer of relief within partnerships).
Pt. 17 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 291