Paragraph 10

In—

(a)

section 104(5) (restriction on reliefs for limited partners),

(b)

section 107(2) (restriction on reliefs for members of LLPs),

(c)

section 110(1)(a) (restriction on reliefs for non-active partners in early tax years), and

(d)

section 115(1)(d) (restrictions on relief for firms exploiting films),

omit “(see section 112)”.