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Finance Act 2011

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Finance Act 2011, Paragraph 19 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

19U.K.In section 436 (balance sheet amounts determined on assumption company has no liabilities), after subsection (6) insert—

(7)Except for subsection (6), this section applies to a partnership as it applies to a company, and references to “company” are to be read accordingly.

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