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Legislation

Finance Act 2004

Crossheading Individuals in partnership: restriction of relief

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Section 124 Restriction of relief: non-active partners
Section 125 Partnerships exploiting films

Chapter 9 Avoidance involving loss relief or partnership
Crossheading Individuals in partnership: restriction of relief

Crossheading Individuals in partnership: restriction of relief

From legislation.gov.uk

Contents

Section 124 Restriction of relief: non-active partners
Section 125 Partnerships exploiting films