BLM81015 - Sale of lessor companies
and similar arrangements: partnerships: identifying transactions
that are affected
A transaction is caught by Schedule 10 when:
- a company is carrying on a business of
leasing plant or machinery in partnership;
AND
- there is either a qualifying change in a
partner’s interest in the business or a qualifying change in
the ownership of the partner company. See
BLM81020 and
BLM81035.
