Part 3Income tax, corporation tax and capital gains tax
Chapter 9Avoidance involving loss relief or partnership
Individuals benefited by film relief
F1119Individuals benefited by film relief
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F1120“Disposal of a right of the individual to profits arising from the trade”
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F1121“The losses claimed” and “the individual’s capital contribution to the trade”
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F1122Computing the chargeable amount
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F1122APartners: meaning of “capital contribution to the trade”
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F1123“Film-related losses” and “non-taxable consideration”
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