SCHEDULES
SCHEDULE 4Restrictions on trade loss relief for partners
Consequential amendments
18
In section 809 (individuals in partnership claiming relief for licence-related trading losses: other definitions)—
a
in subsection (1), for “112” substitute “
103B
”
, and
b
in subsection (2), for “112(1)(b)” substitute “
103B(1)(b)
”
.