# Finance Act 2003, Paragraph 9: Introduction


(1) This Part of this Schedule applies to certain transactions involving—
(a) the transfer of a chargeable interest to a partnership (paragraph 10),
(b) the transfer of an interest in a partnership (paragraphs 14, 17, 31 and 32), or
(c) the transfer of a chargeable interest from a partnership (paragraph 18).
(2) References in this Part of this Schedule to the transfer of a chargeable interest include—
(a) the grant or creation of a chargeable interest,
(b) the variation of a chargeable interest, and
(c) the surrender, release or renunciation of a chargeable interest.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/15/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.