Commentary

D7.525 Income and gains from property investment limited liability partnerships

Corporate tax
Corporate tax | Commentary

D7.525 Income and gains from property investment limited liability partnerships

Corporate tax | Commentary

D7.525 Income and gains from property investment limited liability partnerships

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

For accounting periods beginning before 1 January 2007, the policy holders' share of any income and chargeable gains on an asset held by the company as a member of a property limited liability partnership which would otherwise be referable to pension business by the operation of ICTA 1988, s 432A is instead treated as referable to BLAGAB1. The operation of

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