Partnership interest attachment allows charging a partner's share and appointing a receiver for tax recovery. The proper officer may charge a partner's share in partnership property and profits to satisfy amounts due, appoint a receiver over declared or accruing profits and other sums due to the partner, direct accounts and enquiries, and order sale or other measures as required; other partners may redeem the charge or purchase the interest if sale is directed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Partnership interest attachment allows charging a partner's share and appointing a receiver for tax recovery.
The proper officer may charge a partner's share in partnership property and profits to satisfy amounts due, appoint a receiver over declared or accruing profits and other sums due to the partner, direct accounts and enquiries, and order sale or other measures as required; other partners may redeem the charge or purchase the interest if sale is directed.
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