Except to the extent that the income of the investment partnership is business income in the hands of the partner under subsection (c-5) of Section 305 of this Act, no credit for taxes withheld shall be allowed under subsection (b) of this Section for amounts withheld under this subsection.
The provisions of subsection (c) of this Section, allowing for exemption from withholding, shall not apply for purposes of this subsection.
35 ILCS 5/709.5