Sch 4 para 10
(1) This paragraph applies where a person is a member of a partnership. (2) Any references in this Schedule to the expenses, income, profits or losses of, or to the adjustment of the expenses, income, profits or losses of, the person includes a reference to the person's share of the expenses, income, profits or losses of, or adjustment of the expenses, income, profits or losses of, the partnership. (3) For this purpose “the person's share” of an amount is determined by apportioning the amount between the members of the partnership on a just and reasonable basis.