000 01155cam a2200205 4500
001 WB3718-23
008 000000n2001 000 0 eng u
035 _a(Sirsi) u112485
245 _aFinance Bill: limited liability partnerships
260 _c2001
490 _aInland Revenue Press Release
_v(78/01) 3 May 2001 (1)
520 _aGovernment tables new clauses for the Finance Bill (new clauses 16 and 17) to ensure that limited liability partnerships (LLPs) are generally treated as partnerships for tax purposes and to prevent tax loss through LLPs used for property investment and investment. Information about the Limited Liability Partnerships Act 2000 and the Regulations made under that act is available at http://www.dti.gov.uk/cld/llpbill/index.htm The Explanatory Notes accompanying the New Clauses can be found at http://www.inlandrevenue.gov.uk/menus/legalmenu.htm
590 _aWB
650 _aLIMITED LIABILITY PARTNERSHIPS
650 _aFINANCE BILL 1999
650 _aPROPERTY INVESTMENT
650 _aLIMITED LIABILITY PARTNERSHIPS ACT 2000
690 _aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
942 _n0
999 _c66954
_d66954