[447 Partnerships and other transparent entities]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[447  Partnerships and other transparent entities]

[(1)     Subsections (2) to (4) apply where a company is a member of a partnership.

(2)     For the purposes of section 433 the cases in which assets recognised in a balance sheet of the company are regarded as deriving their value from the matters mentioned in subsection (5)(a) to (e) of that section include any case where—

(a)     the company's

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