| 000 | 00821cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2846-46 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u68767 | ||
| 041 | _aeng | ||
| 245 | _aPartnership taxation | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aInland Revenue Press Release _v23 November 1992 (3) |
||
| 520 | _aA relaxation of Income and Corporation Taxes Act 1988 s113(2) will allow a partnership to avoid the fresh tax assessment on a change of partners. Election for continuation of the tax assessment will require the agreement of all partners past and present. | ||
| 650 | _aINCOME AND CORPORATION TAXES ACT 1988 S113(2) | ||
| 650 | _aPARTNERSHIP INCOME | ||
| 650 | _aPARTNERSHIPS | ||
| 650 | _aTAX LIABILITY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c43162 _d43162 |
||