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HM 76: Transition: FDPA companies
or “Rules for FDPA companies changing company type no longer apply”
You could also call this:

“This section about partnerships and joint ventures has been removed from the law”

You should know that the part of the law about partnerships and joint ventures has been removed. This means it no longer applies. The government took this part out of the Income Tax Act 2007 on 1 April 2008. They did this through another law called the Taxation (Limited Partnerships) Act 2008. If you want to know more about why this change was made, you might need to look at that other law.

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Next up: HR 2: Group investment funds

or “Special rules for reporting income from group investment funds”
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Part H Taxation of certain entities
Other entities

HR 1Partnerships and joint ventures (Repealed)

    Notes
    • Section HR 1: repealed, on , by section 20(1) of the Taxation (Limited Partnerships) Act 2008 (2008 No 2).