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Legislation

Finance Act 1995

Crossheading Changes for facilitating self-assessment

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Section 117 Treatment of partnerships.
Section 118 Loss relief: general.
Section 119 Relief for losses on unquoted shares.
Section 120 Relief for pre-trading expenditure.
Section 121 Basis of apportionment for Cases I, II and VI of Schedule D.
Section 122 Amendments of transitional provisions.
Section 123 Prevention of exploitation of transitional provisions.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Changes for facilitating self-assessment

Crossheading Changes for facilitating self-assessment

From legislation.gov.uk

Contents

Section 117 Treatment of partnerships.
Section 118 Loss relief: general.
Section 119 Relief for losses on unquoted shares.
Section 120 Relief for pre-trading expenditure.
Section 121 Basis of apportionment for Cases I, II and VI of Schedule D.
Section 122 Amendments of transitional provisions.
Section 123 Prevention of exploitation of transitional provisions.