Partnership property and partnership share
45
(1) Any reference in this Schedule to partnership property is to an interest or right held by or on behalf of a partnership, or the members of a partnership, for the purposes of the partnership business.
(2) Any reference in this Schedule to a person's partnership share at any time is to the proportion in which the person is entitled at that time to share in the income profits of the partnership.
Transfer of a chargeable interest
46
References in this Schedule to a transfer of a chargeable interest include—
(a) the creation of a chargeable interest,
(b)
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