Section 932 Meaning of “qualifying partnership”
For the purposes of this Chapter a partnership is a “qualifying partnership” if any partner in the partnership is a company or a local authority.
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)