58 UK residents and foreign partnerships
Finance Act 2008 (2008 c 9) | Legislation

58  UK residents and foreign partnerships

(1)     . . .

(2)     In section 59 of TCGA 1992 (partnerships), insert at the end—

“(4)     For the purposes of subsections (2) and (3) the members of a partnership include any person entitled to a share of capital gains of

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