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Nodiadau Esboniadol
28(1)Paragraph 27 does not apply to determine the disposal value to be brought into account if—U.K.
(a)the asset is partnership property, and
(b)compensating payments are made to one or more, but not both or all, of the partners.
(2)Instead, the disposal value to be brought into account is equal to the sum of any compensating payments.
Commencement Information
I1Sch. 10 para. 28 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)