# Finance Act 2003, Section 104: Partnerships

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

(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 makes special provision for certain transactions.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/104 (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.