Consequential provisionU.K.
8U.K.In paragraph 17A(1) of that Schedule (withdrawal of money etc from partnership after transfer of chargeable interest), after paragraph (c) insert—
“(d)at the time of the qualifying event, an election has not been made in respect of the land transfer under paragraph 12A.”
9U.K.In paragraph 26(8) of that Schedule (application of disadvantaged areas relief), in the substituted paragraph (10)—
(a)in sub-paragraph (2), insert at the end “ (subject to any election under paragraph 12A) ”, and
(b)in sub-paragraph (4), insert at the end “ (subject to any election under paragraph 12A) ”.