SCHEDULES

SCHEDULE 2Transitionals and savings

Part 14Tax avoidance

Individuals in partnership: recovery of excess relief

142

In section 792(1)—

a

the reference to the claiming of relief includes a reference to the claiming of relief as mentioned in section 74(1)(a) and (b) of FA 2005, and

b

the reference to sections 104, 107 and 110 includes a reference to section 117 of ICTA (including as applied by section 118ZB of that Act) and section 118ZE of that Act.