OpenLegislation

Paragraph 38 I1

In this Part of this Schedule—

(a)

paragraph 39 makes provision about the application of exemptions and reliefs to transactions to which this Schedule applies;

(b)

paragraphs 40 and 41 make provision about the application of group relief to certain transactions mentioned in Part 4 of this Schedule;

(c)

paragraph 42 makes provision about the application of charities relief to certain transfers of interest in a partnership;

(d)

paragraph 43 makes provision about the application of certain provisions of TCMA to partnerships;

(e)

paragraph 44 makes provision about the notification of certain transfers of interest in a partnership.

Annotations

Commencement

I1

Sch. 7 para. 38 in force at 1.4.2018 by S.I. 2018/34, art. 3