Abstract
Special rules relate to the taxation of partnerships and these are covered in the following sections. Note that the present system operates generally from 1997–98 and for partnerships starting after 5 April 1994 (12.2). From 2005–06, rewritten legislation is applied by Ss846–863 in ITTOIA (2.10).
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© 2008 Fiscal Services Ltd
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Sinclair, W., Lipkin, B. (2008). Partnerships. In: Tax Guide 2008–2009. Palgrave Macmillan, London. https://doi.org/10.1057/9780230584242_12
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DOI: https://doi.org/10.1057/9780230584242_12
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-36462-6
Online ISBN: 978-0-230-58424-2
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