59 Partnerships
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

59 Ìý±Ê²¹°ù³Ù²Ô±ð°ù²õ³ó¾±±è²õ

[(1)]     Where 2 or more persons carry on a trade or business in partnership—

(a)     tax in respect of chargeable gains accruing to them on the disposal of any partnership assets shall, in Scotland as well as elsewhere in the United Kingdom, be assessed and charged on them separately, and

(b)     any partnership

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