[41A Partnerships]

[41A Ìý±Ê²¹°ù³Ù²Ô±ð°ù²õ³ó¾±±è²õ±Õ

[(1)     The following provisions of this section shall apply where—

(a)     a tenancy is held jointly by two or more persons (in this section referred to as the joint tenants); and

(b)     the property comprised in the tenancy is or includes premises occupied for the purposes of a business; and

(c)     the business (or some other business) was at some time during the existence of the tenancy carried on in partnership by all the persons who were then the joint tenants or by those and other persons and the joint tenants' interest in the premises was then partnership property; and

(d)     the business is carried on (whether alone or in partnership with other persons) by one or some only of the joint tenants and no part of the property comprised in the tenancy is occupied, in right of the tenancy, for the purposes of a business

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