Finance Act 2007 (c. 11)

SCHEDULES

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

Consequential amendments U.K.

17 U.K. In section 792 (partners claiming excess sideways or capital gains relief)—

(a) in subsection (7), for “106” substitute “ 103A ”, and

(b) in subsection (8), for “106(3)(a)” substitute “ 103A(3)(a) ”.