SCHEDULES
SCHEDULE 4Restrictions on trade loss relief for partners
7Consequential amendments
1
Section 102 (overview of Chapter 3 of Part 4) is amended as follows.
2
In subsection (1)—
a
in paragraph (a), for “104 to 106 and section 114)” substitute “103A, 103C to 105, 113A and 114)”,
b
in paragraph (b), for “107 to 109 and section 114)” substitute “103C, 103D, 107 to 109, 113A and 114)”, and
c
in paragraph (c), for “in an early tax year (see sections 110 to 114)” substitute “(see sections 103B to 103D and 110 to 114)”.
3
In subsection (2), for “sections 115 and 116” substitute “section 115”.