Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Restrictions on trade loss relief for partners

Consequential amendments U.K.

20 U.K. 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”.