Section 783AP | Exclusion from relief: payments by firm

No relief under this Chapter is given to an individual for a tax year if—^F1

(a)the individual has relevant income for the tax year, and^F1

(b)the income includes a payment made by, or on behalf of, a firm at a time when the individual is—^F1

(i)a partner in the firm, or^F1

(ii)connected with a partner in the firm.^F1