Schedule 25 LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS

1. 1Meaning of “investment LLP” and “property investment LLP”
2. 2Pension funds, &c.: exclusion of exemptions from tax in case of income from property investment LLPs
3. 3Pension funds, &c.: exclusion of exemption from trusts rate in case of income from property investment LLPs
4. 4Pension funds, &c.: exclusion of exemptions in case of gains from property investment LLPs
5. 5Insurance companies: treatment of income or gains arising from property investment LLP
6. 6Insurance companies: double taxation relief
7. 7Insurance companies: capital allowances
8. 8Friendly societies: exclusion of exemptions from tax
9. 9Exclusion of relief on loans to buy into investment LLP