# Finance Act 2008, Paragraph 8


In paragraph 17A(1) of that Schedule (withdrawal of money etc from partnership after transfer of chargeable interest), after paragraph (c) insert—
“(d) at the time of the qualifying event, an election has not been made in respect of the land transfer under paragraph 12A.”

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/31/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-31/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.