# Taxation (International and Other Provisions) Act 2010, Paragraph 45


After section 151X insert—
“Diminishing shared ownership arrangements not partnerships
151Y Diminishing shared ownership arrangements are not treated as a partnership for capital gains tax purposes.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/2/paragraph/45 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-2/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.