SCHEDULES

SCHEDULE 17Partnerships

PART 1Limited liability partnerships: treatment of salaried members

Commencement

6

(1)

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

(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.