Section 809AZF | Partnership shares F1
From legislation.gov.uk
16 September 2026
(1)For the purposes of this Chapter a transfer of a right to relevant receipts consisting of the reduction in a transferor's share in the profits or losses of a partnership is to be regarded as a consequence of a transfer of an asset from which the right arose (that is, the partnership property) ....F2
(2)RepealedF3
(3)RepealedF3