Part 13Tax avoidance
F3Chapter 5ATransfers of income streams
Annotations:
Amendments (Textual)
809AZFPartnership shares
1
For the purposes of this Chapter a transfer of a right to relevant receipts consisting of the reduction in a transferor's share in the profits or losses of a partnership is to be regarded as a consequence of a transfer of an asset from which the right arose (that is, the partnership property) F1....
F22
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F23
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Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7