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Legislation

Finance Act 1994

Crossheading Miscellaneous and supplemental

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Section 215 Treatment of partnerships.
Section 216 Effect of change in ownership of trade, profession or vocation.
Section 217 Double taxation relief in respect of overlap profits.
Section 218 Commencement, transitional provisions and savings.

Miscellaneous and supplemental
Treatment of partnerships.

Section 215 | Treatment of partnerships.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 215 repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)