Point in time view as at 01/04/2008.
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Reliefs for non-active partners not to exceed contribution to the firm.
30(1)The relief covered by section 110(5) includes—U.K.
(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)Sub-paragraph (1) is subject to paragraph 33.
(3)The income covered by section 110(6) includes amounts treated as received as a result of the application of section 74 of FA 2005.
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