# Taxation (International and Other Provisions) Act 2010, Paragraph 24


After section 564V insert—
“Diminishing shared ownership arrangements not partnerships
564W Diminishing shared ownership arrangements are not treated as a partnership for the purposes of the Income Tax Acts.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/24 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-2/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.