102 Overview of Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 3
Restrictions on Trade Loss Relief for Certain Partners

Introduction

102  Overview of Chapter

(1)     This Chapter restricts the amount of relief that may be given for any loss made by an individual in a trade carried on by the individual as—

(a)     a limited partner in any tax year (see sections [103A, 103C to 105, 113A and 114)],

(b)     a member of a limited

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