Commentary on Sections Overview Overview Section 102: Overview of Chapter
335.This section introduces the Chapter. It is new.
336.Subsection (1) is a signpost to the main restrictions, which apply in certain cases where the individual is a limited partner, a member of a limited liability partnership or a non-active partner.
337.Subsection (2) is a signpost to a further restriction applying where the trade consists of or includes the exploitation of films.
338.Subsections (3) and (4) provide signposts to sections in Chapter 5 of Part 13 (avoidance involving trading losses).