SolvedCrossheading Individuals benefited by film relief
From legislation.gov.uk
Contents
- Section 119 Individuals benefited by film relief
- Section 120 “Disposal of a right of the individual to profits arising from the trade”
- Section 121 “The losses claimed” and “the individual’s capital contribution to the trade”
- Section 122 Computing the chargeable amount
- Section 122A Partners: meaning of “capital contribution to the trade”
- Section 123 “Film-related losses” and “non-taxable consideration”