(1)This Part contains some special rules about partnerships.
(2)For restrictions that in some circumstances affect relief for losses, and certain other reliefs, for a company that is a member of a partnership see [F1Chapter 3 of Part 22 of CTA 2010 (transfer of relief within partnerships)].
Textual Amendments
F1Words in s. 1256(2) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 690 (with Sch. 2)