[103C Limit on reliefs in any tax year not to exceed cap for tax year]
Income Tax Act 2007 (2007 c 3) | Legislation

[Limit on amount of sideways relief and capital gains relief]

[103C  Limit on reliefs in any tax year not to exceed cap for tax year]

[(1)     This section applies if an individual carries on one or more trades—

(a)     as a non-active partner in a firm during a tax year, or

(b)     as a limited partner in a firm at a time in

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