Definitions and related matters - Associated persons and nominees - Table Y1: Associated person rules
YB 17: Partnerships: partnership and associate of partner
You could also call this:
“This provision about partnerships and associated partners has been removed”
This part of the law used to be about partnerships and how partners and their associates were connected. However, it’s no longer in effect. The government removed this section on 1 April 2010. If you want to know more about how partnerships work in tax law now, you might need to look at other parts of the Income Tax Act 2007 or ask a tax expert for the most up-to-date information.
