Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 9 U.K.Avoidance involving loss relief or partnership

Individuals benefited by film relief U.K.

F1 121“The losses claimed” and “the individual’s capital contribution to the trade” U.K.

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Textual Amendments

F1 Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)