Application of this Part of this ScheduleU.K.
77This Part of this Schedule applies in relation to a partner in a firm who—
(a)is treated, in accordance with sections 854 to 855A of ITTOIA 2005, as carrying on a notional business in the tax year 2023-24, and
(b)is not treated as having started or permanently ceased to carry on the notional business in that tax year.