TTM17726 - Schedule 22 Finance Act 2000: Part XIII partnerships - Para 130 introduction
FA00/SCH22/PARA130
(1) The Inland Revenue may make provision by regulations as to the application of this Schedule in relation to activities carried on by a company in partnership.
(2) Nothing in the following provisions of this Part of this Schedule shall be read as restricting the generality of this power.
References
Outline of Tonnage Tax rules for partnerships | TTM13001 |
SI00/2303/REG8 CA adjustments where partner leaves tax | TTM18008 |
SI00/2303/REG9 modifications to partner being qualifying company | TTM18009 |
SI00/2303/REG10 Tonnage Tax profit of partner | TTM18010 |
SI00/2303/REG11 ships chartered to partners | TTM18011 |
SI00/2303/REG12 chargeable gains assets and partner | TTM18012 |
SI00/2303/REG13 transactions between partnership and partner | TTM18013 |