# Finance Act 1988, Paragraph 2


In section 61(4) after the word “where” there shall be inserted the words “ there is a change in the persons engaged in carrying on a trade, profession or vocation in partnership and ”.

---
Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.