11U.K.In—
(a)section 105(11) (meaning of “contribution to the firm” for purposes of section 104),
(b)section 108(9) (meaning of “contribution to the LLP” for purposes of section 107), and
(c)section 111(12) (meaning of “contribution to the firm” for purposes of section 110),
for the words from “any regulations” to “excluded” substitute “ section 113A and any regulations made under section 114 (exclusion of amounts ”.