http://www.legislation.gov.uk/id/ukpga/1988/1

PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER VII PARTNERSHIPS AND SUCCESSIONS

F1Limited liability partnerships

Annotations:

Amendments (Textual)

Ss. 118ZA-118ZD and preceding cross-heading inserted (6.4.2001) by Limited Liability Partnerships Act 2000 (c. 12), ss. 10(1), 19(1); S.I. 2000/3316, art. 2

118ZBF2Restriction on relief: companies

Section 118 has effect in relation to a member of a limited liability partnership as in relation to a limited partner, but subject to sections 118ZC and 118ZD.