Point in time view as at 15/09/2016.
Taxation of Chargeable Gains Act 1992, Cross Heading: Other interpretation provisions is up to date with all changes known to be in force on or before 07 March 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.
Textual Amendments
F1Sch. 7ZA inserted (with effect in accordance with Sch. 13 para. 6(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 13 para. 5
26(1)Terms used in this Schedule which are defined in subsection (14) of section 165A have the same meaning as they have in that subsection.U.K.
(2)References to a person holding voting rights include references to a person who has the ability to control the exercise of voting rights by another person.
(3)For the purposes of Part 3 of this Schedule, the assets of—
(a)a Scottish partnership, or
(b)a partnership under the law of any other country or territory under which assets of a partnership are regarded as held by or on behalf of the partnership as such,
are to be treated as held by the members of the partnership in the proportions in which they are entitled to share in the capital profits of the partnership.
References in Part 3 to a person's interest in the assets of a partnership are to be construed accordingly.]
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