BLM81085 - Sale of lessor companies and similar arrangements: partnerships: amount of income - change in partner company바카라 사이트™s interest in the partnership
Section 423 CTA2011
In the case of a partnership the basic amount of the income is adjusted by apportionment to reflect the change in the partner company바카라 사이트™s interest in the partnership business.
The basic amount is therefore apportioned in line with the fall in the company바카라 사이트™s relevant percentage share on the day.
Example: income amount change in interest in business
In this example the interest of A Ltd in the business has fallen by 80%. 80% is the appropriate percentage of the basic amount.
If, for the P partnership, PM = 2,500 and TWDV = £1,500 then the basic amount is 2,500 - 1,500 = 1000.
The appropriate percentage of the basic amount is 80% therefore the income amount is 800.