Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 2: Income tax, corporation tax and capital gains tax_general
In section 103B(2) of ITA 2007 (meaning of "non-active partner" for purposes of provisions restricting trade loss relief), for "carried on for the purposes of the trade" substitute
The amendment made by subsection (1) has effect in relation to relevant periods ending on or after 12 March 2008.
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