SCHEDULES
SCHEDULE 4Restrictions on trade loss relief for partners
Consequential amendments
20
In Schedule 4 (index of defined expressions)—
(a)
in the definition of “limited partner”, for “106” substitute “
103A
”
,
(b)
in the definition of “non-active partner”, for “112” substitute “
103B
”
, and
(c)
after the definition of “qualifying donation (in Chapter 2 of Part 8)” insert—
“qualifying film expenditure (in Chapter 3 of Part 4)
section 103D”.