Introduction Overview Overview Section 414: Partnership’s income for condition B in section 410
1252.This section provides for the way in which the partnership’s income is to be calculated for the purposes of condition B in section 410(4). It is based on paragraph 25 of Schedule 10 to FA 2006.
1253.This section restates in full the provisions of paragraph 8 of Schedule 10 to FA2006 as applied by paragraph 25(1) and modified by paragraph 25(2) of that Schedule.