# Finance Act 2011, Paragraph 19


In section 436 (balance sheet amounts determined on assumption company has no liabilities), after subsection (6) insert—
“(7) Except for subsection (6), this section applies to a partnership as it applies to a company, and references to “company” are to be read accordingly.”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/6/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-6/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.