[F1564W Diminishing shared ownership arrangements not partnershipsU.K.
This section has no associated Explanatory Notes
Diminishing shared ownership arrangements are not treated as a partnership for the purposes of the Income Tax Acts.]
Textual Amendments
F1S. 564W inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 2 para. 24 (with Sch. 9 paras. 1-9, 22)