# Finance Act 2003, Paragraph 36: Interpretation: transfer of interest in a partnership

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

For the purposes of this Part of this Schedule, where a person acquires or increases a partnership share there is a transfer of an interest in the partnership (to that partner and from the other partners).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/15/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.