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Legislation
Capital Allowances Act 2001

Crossheading Partnerships and successions

  • Section 263 Qualifying activities carried on in partnership
  • Section 264 Partnership using property of a partner
  • Section 265 Successions: general
  • Section 266 Election where predecessor and successor are connected persons
  • Section 267 Effect of election
  • Section 267A Restriction on effect of election
  • Section 268 Successions by beneficiaries
  1. Chapter 20 Supplementary provisions
  2. Crossheading Partnerships and successions

Crossheading Partnerships and successions

From legislation.gov.uk

Contents

  1. Section 263 Qualifying activities carried on in partnership
  2. Section 264 Partnership using property of a partner
  3. Section 265 Successions: general
  4. Section 266 Election where predecessor and successor are connected persons
  5. Section 267 Effect of election
  6. Section 267A Restriction on effect of election
  7. Section 268 Successions by beneficiaries
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