OpenLegislation

Part 1 IntroductionF1F2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(a)
  • Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by Finance Act 2018 Sch. 6 para. 7(2)(b)
  1. Overview
  2. Interpretation: relevant persons
  3. Interpretation: relevant partnerships
  4. ...
  5. Nominated partners

Annotations

Textual amendments

F1

Sch. A1 inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(3)(4) (as amended by Finance Act 2018 (c. 3), Sch. 6 para. 7(2)); S.I. 2026/356, reg. 2

F2

Sch. A1 Pt. 1 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 256(2)(9); S.I. 2026/356, reg. 2