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25(1)Paragraphs 22 to 24 apply in relation to a UK partnership which is (in any financial year of the partnership) a qualifying partnership as they apply to a UK company which is (in any financial year of the company) a qualifying company.
(2)Those paragraphs have effect in their application to a qualifying partnership—
(a)with the omission of paragraph 22(3) and (8),
(b)as if for “company tax strategy” (in each place) there were substituted “partnership tax strategy”, and
(c)as if for “company” and “company’s” (in each place) there were substituted respectively “partnership” and “partnership’s”.
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