Regulation 2 Amendment of Schedule 20A to the Finance Act 1993

In Schedule 20A to the Finance Act 1993^f1, in paragraph 8, for the definition of “successor partnership” substitute—

• ““ successor partnership” means—

  1. (a)

     a limited partnership formed under the law of Scotland which is a successor member, or

  2. (b)

     a limited liability partnership formed under the law of any part of the United Kingdom which is a successor member.”.