Paragraph 17
In section 792 (partners claiming excess sideways or capital gains relief)—
(a)
in subsection (7), for “106” substitute “ 103A ”, and
(b)
in subsection (8), for “106(3)(a)” substitute “ 103A(3)(a) ”.
In section 792 (partners claiming excess sideways or capital gains relief)—
in subsection (7), for “106” substitute “ 103A ”, and
in subsection (8), for “106(3)(a)” substitute “ 103A(3)(a) ”.