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Finance Act 2006

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Changes over time for: Cross Heading: Prevention of double charge where money etc withdrawn from partnership

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There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Prevention of double charge where money etc withdrawn from partnership. Help about Changes to Legislation

Prevention of double charge where money etc withdrawn from partnershipU.K.

10U.K.In paragraph 17A (withdrawal of money etc from partnership after transfer of chargeable interest), after sub-paragraph (7) insert—

(8)Where—

(a)a qualifying event gives rise to a charge under this paragraph, and

(b)the same event gives rise to a charge under paragraph 14 (transfer for consideration of interest in property-investment partnership),

the amount of the charge under this paragraph is reduced (but not below nil) by the amount of the charge under that paragraph.

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