# Finance Act 2008, Paragraph 5


In paragraph 10 of Schedule 15 to FA 2003 (transfer of chargeable interest to partnership: general) insert at the end—
“(8) This paragraph has effect subject to any election under paragraph 12A.”

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/31/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-31/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.