Schedule 32 - Promoters of tax avoidance schemes: partnerships

Finance Bill – in a Public Bill Committee at 4:15 pm on 17 June 2014.

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Amendment made: 51, in schedule 32, page 552, line 9, leave out sub-paragraph (2) and insert—

‘( ) But in this Part of this Act “partnership” does not include a body of persons forming a legal person that is distinct from themselves (and paragraphs 2 to 21 may accordingly be disregarded in applying this Part of this Act to such a body of persons).’—(Mr Gauke.)

Schedule 32, as amended, agreed to.

Clauses 275 and 276 ordered to stand part of the Bill.

Clause 277 ordered to stand part of the Bill.