Overview Reliefs for limited partners not to exceed contribution to the firmReliefs for members of LLPs not to exceed contribution to the LLPMembers of LLPs: carry-forward of lossesReliefs for non-active partners not to exceed contribution to the firmNon-active partners: carry-forward of losses
3349.Each of these paragraphs reflects the clarification that losses used as capital losses are treated in the same way as if they had reduced non-trade income. See Change 13 in Annex 1 and the commentary on section 103 of this Act.