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Finance Act 2005

Crossheading Partners: recovery of excess relief

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Section 74 Recovery of excess relief given under section 380 or 381 of ICTA
Section 75 Computing the chargeable amount
Section 76 Meaning of “relevant loss”
Section 77 Transitional provision for years of assessment before the year 2005-06
Section 78 Consequential amendments

Chapter 7 Avoidance involving partnership
Crossheading Partners: recovery of excess relief

Crossheading Partners: recovery of excess relief

From legislation.gov.uk

Contents

Section 74 Recovery of excess relief given under section 380 or 381 of ICTA
Section 75 Computing the chargeable amount
Section 76 Meaning of “relevant loss”
Section 77 Transitional provision for years of assessment before the year 2005-06
Section 78 Consequential amendments