# Finance Act 2007, Paragraph 10 Inβ€” (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 β€œ(see section 112)”. --- Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/4/paragraph/10 (the official version) Page: https://openlegislation.uk/finance-act-2007/schedule-4/paragraph-10 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.