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2. In Schedule 20A to the Finance Act 1993(1), in paragraph 8, for the definition of “successor partnership” substitute—
““ successor partnership” means—
a limited partnership formed under the law of Scotland which is a successor member, or
a limited liability partnership formed under the law of any part of the United Kingdom which is a successor member.”.
Schedule 20A was inserted by paragraph 3 of Schedule 25 to the Finance Act 2004 (c. 12).