I beg to move amendment No. 31, in page 47, line 22, leave out from `restriction' to end of line 37 and insert
'in case of limited partners and others of reliefs in respect of losses, interest and charges and of allowances for expenditure) shall have effect where the chargeable period—
(2) That Schedule shall also have effect where that period begins on or before that date and ends after it if the person sustaining or incurring the loss or paying the interest or charges, or to whom the allowance falls to be made, begins after that date to carry on as a limited partner the trade—
and it is immaterial whether or not he was carrying on the trade otherwise than as a limited partner on or before that date.'.