Introduction Background Note
81.This change is part of a wider review of certain parts of the partnership rules announced in Budget 2013.
82.A consultation document, Partnerships: A review of two aspects of the tax rules, was published on the GOV.UK website on 20 May 2013 and the consultation closed on    9 August 2013.
83.This element of the partnerships review measure is discussed in the consultation document under the heading: Partnership members with differing tax attributes.