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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

Chapter 3 Restrictions on trade loss relief for certain partners
Crossheading Non-active members of LLPs or other partnerships (apart from limited partnerships)

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