Introduction Details of the Schedule General rules for construing Cases 1 to 8
105.Paragraph 52 defines the meaning of terms used in paragraphs 44 to 51 and sets out how to calculate numbers of days in applying those paragraphs.
106.Sub-paragraph (2) of paragraph 52 specifies that the previous tax year is the one immediately before the tax year that is being considered.
107.Sub-paragraph (3) of paragraph 52 specifies that the next tax year is the one following the tax year that is being considered.
108.Sub-paragraph (4) of paragraph 52 specifies the meaning of a partner for the purposes of this schedule.
109.Sub-paragraph (5) of paragraph 52 specifies the method of rounding where a permitted limit calculation results in a number of days that is not a whole number.