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Legislation

Finance Act 2004

Chapter 9 Avoidance involving loss relief or partnership

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Crossheading Individuals benefited by film relief
Crossheading Individuals in partnership: restriction of relief
Crossheading Individuals in partnership: exit charge
Crossheading Companies in partnership

Part 3 Income tax, corporation tax and capital gains tax
Chapter 9 Avoidance involving loss relief or partnership

Chapter 9 Avoidance involving loss relief or partnership

From legislation.gov.uk

Contents

Crossheading Individuals benefited by film relief
Crossheading Individuals in partnership: restriction of relief
Crossheading Individuals in partnership: exit charge
Crossheading Companies in partnership