# Finance Act 2000, Paragraph 130


(1) The Inland Revenue may make provision by regulations as to the application of this Schedule in relation to activities carried on by a company in partnership.
(2) Nothing in the following provisions of this Part of this Schedule shall be read as restricting the generality of this power.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/22/paragraph/130 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-22/paragraph-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.