Paragraph 9

(1)

Schedule 15 (partnerships) is amended as follows.

(2)

In paragraphs 11(2C) and 19(2C), in the substituted sub-paragraph (4)—

(a)

after “section 55” insert “ or 74(1A) ”, and

(b)

after “Schedule” (in the second place it occurs) insert “ 4A or ”.

(3)

In paragraph 30(2)—

(a)

for “either or both” substitute “ one or more ”, and

(b)

after paragraph (a) insert—

“(aa)
paragraph 3 of Schedule 4A applies to the transaction;”.