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Legislation

Finance Act 2004

Crossheading Individuals in partnership: exit charge

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Section 126 Losses derived from exploiting licence: introductory
Section 127 Charge to income tax
Section 128 Definitions for purposes of section 127
Section 129 Disposals to which section 126 applies
Section 130 “A significant amount of time”

Chapter 9 Avoidance involving loss relief or partnership
Crossheading Individuals in partnership: exit charge

Crossheading Individuals in partnership: exit charge

From legislation.gov.uk

Contents

Section 126 Losses derived from exploiting licence: introductory
Section 127 Charge to income tax
Section 128 Definitions for purposes of section 127
Section 129 Disposals to which section 126 applies
Section 130 “A significant amount of time”