S27B
Issued
17 Dec 2020

Convertible Notes in Respect of a Limited Partnership Interest

This determination relates to convertible notes in respect of a limited partnership interest in a public private partnership.

This determination replaces Special Determination 27A: Convertible Notes in respect of a limited partnership interest (Inland Revenue, 2015) to take into account amendments to the convertible notes under the 2020 Amendments.

Tax Information Bulletin Vol 33 No 2 - March 2021