PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER VII PARTNERSHIPS AND SUCCESSIONS

Non-active general partners and non-active members of limited liability partnerships

118ZI Carry forward of unrelieved losses of non-active partners
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 118ZE-118ZK repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 18, Sch. 3 Pt. 1 (with Sch. 2)
Ss. 118ZE-118ZK and preceding cross-heading inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 124(1)