IntroductionE+W
32E+WThis Part of this Schedule makes provision—
(a)about certain transactions involving the transfer of an interest in a property-investment partnership, and
(b)for a property investment partnership to elect to disapply paragraph 13 in relation to certain land transactions.
Commencement Information
I1Sch. 7 para. 32 in force at 1.4.2018 by S.I. 2018/34, art. 3