Income Tax (Trading and Other Income) Act 2005

[F1863CCondition BU.K.

This section has no associated Explanatory Notes

Condition B is that the mutual rights and duties of the members of the limited liability partnership, and of the partnership and its members, do not give M significant influence over the affairs of the partnership.]

Textual Amendments

F1Ss. 863A-863G inserted (6.4.2014 for specified purposes) by Finance Act 2014 (c. 26), Sch. 17 paras. 1, 6