10U.K.Inβ
(a)section 104(5) (restriction on reliefs for limited partners),
(b)section 107(2) (restriction on reliefs for members of LLPs),
(c)section 110(1)(a) (restriction on reliefs for non-active partners in early tax years), and
(d)section 115(1)(d) (restrictions on relief for firms exploiting films),
omit β(see section 112)β.