Part 4 TRANSACTIONS INVOLVING TRANSFERS TO A PARTNERSHIP
- Introduction
- Transfer of chargeable interest to a partnership: general
- Transfer of chargeable interest to a partnership: sum of the lower proportions
- Relevant owner
- Corresponding partner
- Proportion of chargeable interest attributable to corresponding partner
- Transfer of partnership interest pursuant to tax avoidance arrangements
- Withdrawal of money etc. from partnership after transfer of chargeable interest