# Finance Act 2007, Paragraph 13


In section 112 (meaning of “non-active partner” and “early tax year” etc)—
(a) omit subsections (1) to (5), and
(b) the heading accordingly becomes “ Meaning of “early tax year” ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/4/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-4/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.