Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 2 OTHER PROVISIONS
Limited liability partnerships
76 Limited liability partnerships: investment LLPs and property investment LLPs
1
Schedule 25 to this Act has effect with respect to limited liability partnerships whose business consists wholly or mainly in the making of investments.
2
The provisions of that Schedule shall be deemed to have come into force on 6th April 2001.