# Finance Act 2016, Paragraph 25


(1) Paragraphs 22 to 24 apply in relation to a UK partnership which is (in any financial year of the partnership) a qualifying partnership as they apply to a UK company which is (in any financial year of the company) a qualifying company.
(2) Those paragraphs have effect in their application to a qualifying partnership—
(a) with the omission of paragraph 22(3) and (8),
(b) as if for “company tax strategy” (in each place) there were substituted “ partnership tax strategy ”, and
(c) as if for “company” and “company's” (in each place) there were substituted respectively “ partnership ” and “partnership's”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.