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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- SCHEDULE 2
- Part 5
- Paragraph 28
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This is the original version (as it was originally enacted).
Reliefs for members of LLPs not to exceed contribution to the LLP
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28(1)The relief covered by section 107(6) includes—
(a)relief given for a loss as a result of section 380 or 381 of ICTA, and
(b)the treatment of a loss as an allowable loss by virtue of section 72 of FA 1991.
(2)The income covered by section 107(7) includes amounts treated as received as a result of the application of section 74 of FA 2005.
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