Introduction
28
This Part of this Schedule makes provision about—
(a) transactions involving a transfer from a partnership to a partnership, and
(b) transactions where the partnership consists entirely of bodies corporate.
Transfer of chargeable interest from a partnership to a partnership
29
(1) This paragraph applies where—
(a) there is a transfer of a chargeable interest from a partnership to a partnership, and
(b) the transfer is both—
(i) a transaction to which paragraph 13 (transfer of chargeable interest
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