CG27600P - Capital Gains manual: partnerships: partners joining or leaving a partnership: SP D12: contents
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CG27600A new partner joins or an existing partner leaves: SP D12: Section 4
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CG27640Partners joining or leaving a partnership: examples
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CG27650Example 2: admission of a new partner following a revaluation of a partnership asset
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CG27660Example 3: payments between partners on the admission of a new partner
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CG27670Example 4: a partner leaves after assets have been revalued