PART IV U.K. PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER VII U.K. PARTNERSHIPS AND SUCCESSIONS

[F1 Limited liability partnerships] U.K.

Textual Amendments

F1 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

[F2 118ZBRestriction on relief: companies U.K.

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.]

Textual Amendments

F2 S. 118ZB substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 15 (with Sch. 2)