[232A Partnerships]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[232A Ìý±Ê²¹°ù³Ù²Ô±ð°ù²õ³ó¾±±è²õ±Õ

[(1)     A partnership is to be regarded for the purposes of this Part as continuing to be the same partnership regardless of a change in membership, provided that a person who was a member before the change remains a member after the change.

(2)     Where—

(a)     ownership interests in a

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