SolvedCrossheading Individuals in partnership claiming relief for licence-related trading losses
From legislation.gov.uk
Contents
- Section 804 Charge to tax on income treated as received under section 805
- Section 805 Partners claiming relief for licence-related trading losses
- Section 806 Calculation of amount of income treated as received by the individual
- Section 807 Supplementary provision relating to calculation in section 806
- Section 808 Meaning of “disposal of the licence” etc
- Section 809 Other definitions