Paragraph 152

(1)

Section 56 (restriction on reliefs for limited partners) is amended as follows.

(2)

In subsection (2)—

(a)

in paragraph (a) after “37” insert “ or 45A ”,

(b)

omit “or” at the end of paragraph (a), and

(c)

after paragraph (b) insert

“, or
(c)
under Part 5A (group relief for carried-forward losses)”.

(3)

In subsection (4)—

(a)

after “37” insert “ or 45A ”, and

(b)

after “5” insert “ or 5A ”.