17U.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) ”.
17U.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) ”.