# Finance Act 2000, Paragraph 85

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

An individual is chargeable to tax under Schedule E on the amount or value of any money or money’s worth received by him in respect of the cancellation of a partnership share agreement entered into by him.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/85 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-85
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.