# Finance Act 2007, 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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.