SCHEDULES
SCHEDULE 17Partnerships
PART 4Disposals of assets through partnerships
27Corporation tax
1
In Chapter 1 (transfers of income streams) section 756 (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 1 April 2014.