SCHEDULES

SCHEDULE 17U.K.Partnerships

PART 1U.K.Limited liability partnerships: treatment of salaried members

CommencementU.K.

6(1)Subject to what follows, the amendments made by this Part are treated as having come into force on 6 April 2014.U.K.

(2)Section 863G(4A) of ITTOIA 2005 (as inserted by paragraph 1) comes into force on the day after the day on which this Act is passed.