SCHEDULES

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

Consequential amendments U.K.

18 U.K.In section 809 (individuals in partnership claiming relief for licence-related trading losses: other definitions)—

(a) in subsection (1), for “112” substitute “ 103B ”, and

(b) in subsection (2), for “112(1)(b)” substitute “ 103B(1)(b) ”.