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Finance Act 2016

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Changes over time for: Paragraph 25

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Finance Act 2016, Paragraph 25 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

25(1)Paragraphs 22 to 24 apply in relation to a UK partnership which is (in any financial year of the partnership) a qualifying partnership as they apply to a UK company which is (in any financial year of the company) a qualifying company.U.K.

(2)Those paragraphs have effect in their application to a qualifying partnership—

(a)with the omission of paragraph 22(3) and (8),

(b)as if for “company tax strategy” (in each place) there were substituted “ partnership tax strategy ”, and

(c)as if for “company” and “company's” (in each place) there were substituted respectively “ partnership ” and “partnership's”.

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