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Legislation

Income Tax Act 2007

Crossheading Non-active members of LLPs or other partnerships (apart from limited partnerships)

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Section 110 Restriction on reliefs for non-active partners in early tax years
Section 111 Meaning of “contribution to the firm”
Section 112 Meaning of “early tax year”
Section 113 Unrelieved losses brought forward

Income Tax Act 2007
Chapter 3 Restrictions on trade loss relief for certain partners

Crossheading Non-active members of LLPs or other partnerships (apart from limited partnerships)

From legislation.gov.uk

Contents

Section 110 Restriction on reliefs for non-active partners in early tax years
Section 111 Meaning of “contribution to the firm”
Section 112 Meaning of “early tax year”
Section 113 Unrelieved losses brought forward

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