Valid from 01/04/2015

SCHEDULE 17 S Partnerships

PART 7 S Property investment partnerships

Overview of Part S

30 S This Part of this schedule is arranged as follows—

• paragraphs 32 to 34 make provision about certain transactions involving the transfer of an interest in a property investment partnership,

• paragraph 35 provides that a property investment partnership may elect to disapply paragraph 12 in relation to certain land transactions.