Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Restrictions on trade loss relief for partners

Consequential amendments U.K.

13 U.K. In section 112 (meaning of “non-active partner” and “early tax year” etc)—

(a) omit subsections (1) to (5), and

(b) the heading accordingly becomes “ Meaning of “early tax year” ”.