Section 104 PartnershipsI1
United Kingdom
(1)
Schedule 15 has effect with respect to the application of this Part in relation to partnerships.
(2)
In that Schedule—
Part 1 defines “partnership” and contains other general provisions, and
Part 2 deals with ordinary partnership transactions, and
Part 3 F1makes special provision for certain transactions.
Annotations
Textual amendments
- F1
Words in s. 104(2) substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 2(a)
Commencement
- I1
Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)