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Legislation

Finance Act 2005

Crossheading Partners: restrictions on relief

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Section 72 Removal of restrictions on interest relief
Section 73 Meaning of “contribution to the trade”

Chapter 7 Avoidance involving partnership
Crossheading Partners: restrictions on relief

Crossheading Partners: restrictions on relief

From legislation.gov.uk

Contents

Section 72 Removal of restrictions on interest relief
Section 73 Meaning of “contribution to the trade”