# Finance Act 2003, Paragraph 35: Interpretation: transfer of chargeable interest to a partnership


For the purposes of this Part of this Schedule, there is a transfer of a chargeable interest to a partnership in any case where a chargeable interest becomes partnership property.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/15/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.