{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZA/paragraph-16",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7ZA/paragraph-16.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "schedule/7ZA/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "P's “share of the partnership through direct interest companies that are members of the partnership” is found by—\n(a) calculating the percentage which is P's indirect share of the partnership through each direct interest company that is a member of the partnership (see paragraph 17), and\n(b) where there are two or more direct interest companies that are members of the partnership, adding those percentages together.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/7ZA/paragraph/16",
    "retrieved_at": "2026-11-14T03:34:05.925206+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}