Election when interest transferred to partnership
5In paragraph 10 of Schedule 15 to FA 2003 (transfer of chargeable interest to partnership: general) insert at the end—
“(8)This paragraph has effect subject to any election under paragraph 12A.”
5In paragraph 10 of Schedule 15 to FA 2003 (transfer of chargeable interest to partnership: general) insert at the end—
“(8)This paragraph has effect subject to any election under paragraph 12A.”