Direct Tax Acts, Finance (No. 2) Act 2023
1013 Limited partnerships
FA86 s46(1) to (3) and (6), FA92 s23; FA94 s29; FA98 s50; FA00 s70; FA01 s77 and Sch2; FA05 s37
(1) In this section-
[“active partner”, in relation to a partnership trad...
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