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Legislation

Finance Act 1996

Crossheading Partnerships

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Section 91H Payments in return for capital contribution
Section 91I Change of partnership shares

Partnerships
Payments in return for capital contribution

Section 91H | Payments in return for capital contribution

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 91H repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 424, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)