{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-37",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-37.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/15/paragraph/37",
  "kind": "paragraph",
  "number": "37",
  "heading": "Interpretation: transfer of chargeable interest from a partnership",
  "text": "For the purposes of this Part of this Schedule, there is a transfer of a chargeable interest from a partnership in any case where—\n(a) a chargeable interest that was partnership property ceases to be partnership property, or\n(b) a chargeable interest is granted or created out of partnership property and the interest is not partnership property.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 15 Pt. 3 substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/15/paragraph/37",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}