BLM81020 - Sale of lessor companies and similar arrangements: partnerships: meaning of 바카라 사이트˜qualifying change바카라 사이트™ in company바카라 사이트™s interest in a business
Section 415 CTA2010
There is a 바카라 사이트˜qualifying change바카라 사이트™ in a company바카라 사이트™s interest in a business on any day when its percentage share in the profits of the partnership business at the end of the day is less than its percentage share at the start of the day.
Any change in partnership sharing arrangements will constitute a qualifying change including a reduction to a nil share so that if a company leaves a partnership or a partnership is dissolved this too will constitute a 바카라 사이트˜qualifying change in a company바카라 사이트™s interest in a business.