SCHEDULES

SCHEDULE 17Partnerships

PART 4Disposals of assets through partnerships

Income tax

23

(1)

In Chapter 5A (transfers of income streams) section 809AZF (partnership shares) is amended as follows.

(2)

In subsection (1) omit “if condition A or B is met”.

(3)

Omit subsections (2) and (3).

(4)

The amendments made by this paragraph have effect for cases where the transfer of a right to relevant receipts occurs on or after 6 April 2014.