TTM17746 - Schedule 22 Finance Act 2000: Part XIII partnerships - Para 134 transactions not at arm's length

FA00/SCH22/PARA134

The regulations may provide that for the purposes of paragraphs 58 and 59 (transactions not at arm’s length) the partnership shall be treated-

(a) as an entity separate and distinct from the persons that are its members, and

(b) as if it were a tonnage tax company.

References

SI00/2303/REG13 transactions between partnership and partner	TTM18013
Transfer pricing	TTM13300