Section 564W Diminishing shared ownership arrangements not partnershipsF1
Diminishing shared ownership arrangements are not treated as a partnership for the purposes of the Income Tax Acts.
Annotations
Textual amendments
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S. 564W inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 24 (with Sch. 9 paras. 1-9, 22)
Notes on Part 10A
Textual amendments
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Pt. 10A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 2 (with Sch. 9 paras. 1-9, 22)
Notes on Other rules
Textual amendments
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S. 564V and cross-heading inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 23 (with Sch. 9 paras. 1-9, 22)