# Finance Act 2004, Paragraph 3


(1) The preceding provisions of this Schedule have effect in relation to any partnership transaction of which the effective date (within the meaning of Part 4 of the Finance Act 2003 (c. 14)) is after the day on which this Act is passed.
(2) “Partnership transaction” means a transaction mentioned in paragraph 9 (1) of Schedule 15 to the Finance Act 2003 (as substituted by paragraph 1 of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/41/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-41/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.