Schedule 10, Part 2, paragraph 28

Paragraph 27 does not apply to determine the disposal value to be brought into account if— the asset is partnership property, and compensating payments are made to one or more, but not both or all, of the partners. Instead, the disposal value to be brought into account is equal to the sum of any compensating payments.

← 2 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-09-04