PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER VII PARTNERSHIPS AND SUCCESSIONS
F2Non-active general partners and non-active members of limited liability partnerships
Annotations:
Amendments (Textual)
118ZICarry forward of unrelieved losses of non-active partners
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 118ZE-118ZK and preceding cross-heading inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 124(1)