# Corporation Tax Act 2010, Section 756: Partnership shares

Extent: E+W+S+N.I.

(1) For the purposes of this Chapter a transfer of a right to relevant receipts consisting of the reduction in the transferor's share in the profits or losses of a partnership is to be regarded as a consequence of a transfer of an asset from which the right arose (that is, the partnership property) ....
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/756 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-756
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.