3093.This paragraph specifies the maximum amount of partnership share money that may be deducted. The paragraph derives from paragraph 36 of Schedule 8.
3094.In the second sentence of sub-paragraph (2), the word “This” has been replaced by the more specific “10% of the employee’s salary”.
3095.In sub-paragraphs (3) and (4), two sub-paragraphs, each one sentence long, now replace a single sub-paragraph with two sentences. In sub-paragraph (4) there have been changes in the detail of the wording.
Commentary on Sections Overview Part 6: Partnership shares Paragraph 46: Maximum amount of deductions