13U.K.In section 112 (meaning of “non-active partner” and “early tax year” etc)—
(a)omit subsections (1) to (5), and
(b)the heading accordingly becomes “ Meaning of “early tax year” ”.
13U.K.In section 112 (meaning of “non-active partner” and “early tax year” etc)—
(a)omit subsections (1) to (5), and
(b)the heading accordingly becomes “ Meaning of “early tax year” ”.