[863E M's contribution to the limited liability partnership: the basic calculation]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[863E  M's contribution to the limited liability partnership: the basic calculation]

[(1)     For the purposes of condition C in section 863D M's contribution to the limited liability partnership at a time is amount A.

(2)     Amount A is the total amount which M has contributed to the limited liability partnership as capital less so much of that amount (if any) as is

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