Part 5 TRANSACTIONS INVOLVING TRANSFERS FROM A PARTNERSHIP

1. Introduction
2. Transfer of chargeable interest from a partnership: general
3. Transfer of chargeable interest from a partnership: sum of the lower proportions
4. Relevant owner
5. Corresponding partner
6. Proportion of chargeable interest attributable to corresponding partner
7. Partnership share attributable to corresponding partner: effective date of transfer before 20 October 2003
8. Partnership share attributable to corresponding partner: effective date of transfer on or after 20 October 2003