Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 Schedule 2 paragraph 28
Reliefs for members of LLPs not to exceed contribution to the LLP
Schedule 2 paragraph 28 clarifies which earlier tax reliefs and income amounts are caught by the restriction in section 107 that limits the tax reliefs available to members of limited liability partnerships (LLPs) to the amount of their contribution to the LLP.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.