There are currently no known outstanding effects for the Finance Act 2012, Paragraph 9.
9(1)Schedule 15 (partnerships) is amended as follows.U.K.
(2)In paragraphs 11(2C) and 19(2C), in the substituted sub-paragraph (4)—
(a)after “section 55” insert “ or 74(1A) ”, and
(b)after “Schedule” (in the second place it occurs) insert “ 4A or ”.
(3)In paragraph 30(2)—
(a)for “either or both” substitute “ one or more ”, and
(b)after paragraph (a) insert—
“(aa)paragraph 3 of Schedule 4A applies to the transaction;”.
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