# Finance Act 2007, Section 26: Restrictions on trade loss relief for partners


Schedule 4 contains provision restricting reliefs for losses made by individuals carrying on trades in partnership.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/section/26 (the official version)
Page: https://openlegislation.uk/finance-act-2007/section-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.