Part 2Income tax, corporation tax and capital gains tax
Chapter 7F1Avoidance involving partnership
Annotations:
Amendments (Textual)
Partners: restrictions on relief
F172Removal of restrictions on interest relief
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F173Meaning of “contribution to the trade”
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Partners: recovery of excess relief
F274Recovery of excess relief given under section 380 or 381 of ICTA
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F275Computing the chargeable amount
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F276Meaning of “relevant loss”
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F277Transitional provision for years of assessment before the year 2005-06
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F278Consequential amendments
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Partners benefited by film relief
F179Meaning of “capital contribution to the trade”
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Pt. 2 Ch. 7 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)