Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 2 U.K. Transitionals and savings

Part 5 U.K. Losses (except losses on disposal of shares)

Restriction on reliefs for non-active partners: pre-10 February 2004 events U.K.

32 U.K. In Chapter 3 of Part 4 any reference to an early tax year in relation to an individual carrying on a trade does not include a tax year the basis period for which ends before 10 February 2004.