Crossheading Individuals claiming relief for film-related trading losses
From legislation.gov.uk
Contents
- Section 796 Charge to tax on income treated as received under section 797
- Section 797 Individuals claiming sideways or capital gains relief for film-related losses
- Section 798 Meaning of “non-taxable consideration” etc
- Section 799 Meaning of “disposal of a right of the individual to profits” etc
- Section 800 Meaning of “film-related losses” etc
- Section 801 Meaning of “capital contribution”
- Section 802 Exclusion of amounts in calculating capital contribution by a partner
- Section 803 Prohibition against double counting