- 9Introduction
- 10Transfer of chargeable interest to a partnership: general
- 11Transfer of chargeable interest to a partnership: chargeable consideration including rent
- 12Transfer of chargeable interest to a partnership: sum of the lower proportions
- 12AElection by property-investment partnership to disapply paragraph 10
- 13Transfer of chargeable interest to a partnership consisting wholly of bodies corporate
- 14Transfer ... of interest in property-investment partnership
- 15Exclusion of market rent leases
- 16Partnership interests: application of provisions about exchanges etc.
- 17Transfer of partnership interest pursuant to earlier arrangements
Notes on Part 3
Textual amendments
- F1
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