This section has no associated Explanatory Notes
5 SFor the purposes of this Act, a partnership is treated as the same partnership notwithstanding a change in membership if any person who was a member before the change remains a member after the change.
Commencement Information
I1 Sch. 17 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2