Part 22

Miscellaneous provisions
Chapter 3

Transfer of relief within partnerships

Interpretation of Chapter
962
1
In this Chapter “arrangements” means arrangements of any kind (whether or not in writing).
2
References in this Chapter to a firm, and to an accounting period of a firm, are to be read in the same way as references to a firm, and to an accounting period of a firm, in Part 17 of CTA 2009.