http://www.legislation.gov.uk/ukpga/2004/12/part/3/chapter/9/crossheading/individuals-in-partnership-restriction-of-relief
Finance Act 2004
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-09
Expert Participation
2023-10-01
Finance Act 2004
s. 236ZA
The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
art. 2(2)
art. 1(2)
art. 1(1)
Finance Act 2004
s. 244ID
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(2)
Finance Act 2004
s. 244K(7A)
(7B)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(5)
Finance Act 2004
Sch. 29
para. 3C(1)(b)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(a)
Finance Act 2004
Sch. 29
para. 3C(2)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(b)
Finance Act 2004
Sch. 29
para. 3C(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(b)
Finance Act 2004
Sch. 29
para. 3C(5)(a)
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(c)(i)
Finance Act 2004
Sch. 29 para. 3C(5)(b) and word
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(10)(c)(ii)
Finance Act 2004
Sch. 36
para. 29A
The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
reg. 3(14)
Finance Act 2004
Sch. 11
para. 4(1)(a)(v)
Finance Act 2024
s. 35(3)(a)(ii)
Finance Act 2004
Sch. 11
para. 8(1)(a)(v)
Finance Act 2024
s. 35(3)(b)(ii)
Finance Act 2004
Sch. 11
para. 12(1)(a)(v)
Finance Act 2024
s. 35(3)(c)(ii)
Finance Act 2004
s. 204(3)
Finance Act 2024
Sch. 9
para. 2
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 232(8E)
Finance Act 2024
Sch. 9
para. 4(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 236(8E)
Finance Act 2024
Sch. 9
para. 5(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 32 para. A1A2 and cross-headings
Finance Act 2024
Sch. 9
para. 13(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 166(1)(aa)
Finance Act 2024
Sch. 9
para. 17(2)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 278A
278B
Finance Act 2024
Sch. 9
para. 23
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 2A-2D
Finance Act 2024
Sch. 9
para. 26(5)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 3B
Finance Act 2024
Sch. 9
para. 26(8)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29 para. 3C and cross-heading
Finance Act 2024
Sch. 9
para. 26(9)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 12A
Finance Act 2024
Sch. 9
para. 36
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 13(1)(d)
Finance Act 2024
Sch. 9
para. 37(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 13(1)(d)
Finance Act 2024
Sch. 9
para. 37(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244AA-244AC
Finance Act 2024
Sch. 9
para. 45
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244G(5)
Finance Act 2024
Sch. 9
para. 51(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244IA-244IC
Finance Act 2024
Sch. 9
para. 54
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244J(1A)
Finance Act 2024
Sch. 9
para. 55(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244JA
Finance Act 2024
Sch. 9
para. 56
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244K(1A)
Finance Act 2024
Sch. 9
para. 57(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 244K(3A)
Finance Act 2024
Sch. 9
para. 57(6)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 33
para. 4(1)(d)
Finance Act 2024
Sch. 9
para. 59(2)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 33
para. 4(4)
Finance Act 2024
Sch. 9
para. 59(2)(b)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 33
para. 5(6)
Finance Act 2024
Sch. 9
para. 59(3)(c)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 34
para. 5ZA
Finance Act 2024
Sch. 9
para. 60(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 29
para. 4A(8)
Finance Act 2024
Sch. 9
para. 63(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 34 para. 12A and cross-heading
Finance Act 2024
Sch. 9
para. 64(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36 para. 6A and cross-heading
Finance Act 2024
Sch. 9
para. 67
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 11(5)
Finance Act 2024
Sch. 9
para. 69(5)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 11A(5)
Finance Act 2024
Sch. 9
para. 70(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 12(3A)-(3H)
Finance Act 2024
Sch. 9
para. 71(2)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 15(2A)
Finance Act 2024
Sch. 9
para. 73(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 19(1A)
(1B)
Finance Act 2024
Sch. 9
para. 76(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 19(2)
(2A)
Finance Act 2024
Sch. 9
para. 76(4)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 19(7)
Finance Act 2024
Sch. 9
para. 76(7)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 20(1)(a)
Finance Act 2024
Sch. 9
para. 77(2)(a)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36 para. 20(1)(b) and word
Finance Act 2024
Sch. 9
para. 77(2)(b)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 20(1A)
Finance Act 2024
Sch. 9
para. 77(3)
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36 para. 20A-20G and cross-headings
Finance Act 2024
Sch. 9
para. 78
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
Sch. 36
para. 29A
Finance Act 2024
Sch. 9
para. 85
Sch. 9
para. 125-132
Sch. 9
para. 124
Finance Act 2004
s. 256(1)(g)-(i)
Finance Act 2024
Sch. 9
para. 100(3)(e)
Sch. 9
para. 125-132
Sch. 9
para. 124
Part 3Income tax, corporation tax and capital gains tax
Chapter 9Avoidance involving loss relief or partnership
Individuals in partnership: restriction of relief
F1124Restriction of relief: non-active partners
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2125Partnerships exploiting films
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .