Section 1256 Overview of Part

United Kingdom

(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).

Annotations

Textual amendments

F1: Words in s. 1256(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 690 (with Sch. 2)

Notes on Part 17

Modifications

C1: Pt. 17 applied (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 291