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Legislation

Finance Act 2004

Crossheading Individuals benefited by film relief

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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”

Individuals benefited by film relief
“Film-related losses” and “non-taxable consideration”

Section 123 | “Film-related losses” and “non-taxable consideration”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed