# Finance Act 2008, Paragraph 7


In paragraph 18 of that Schedule (transfer of chargeable interest from a partnership) insert at the end—
“(8) This paragraph has effect subject to any election under paragraph 12A.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/31/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-31/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.