Paragraph 12 I1
In this Part of this Schedule—
(a)
paragraphs 13 to 17 make provisions about the treatment of certain land transactions involving the transfer of a chargeable interest to a partnership, and
(b)
paragraphs 18 and 19 provide for certain events following such transactions to be treated as land transactions.
Annotations
Commencement
- I1
Sch. 7 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3