Crossheading Individuals in partnership: recovery of excess relief
From legislation.gov.uk
Contents
- Section 791 Charge to tax on income treated as received under section 792
- Section 792 Partners claiming excess sideways or capital gains relief
- Section 793 Calculating the amount of income treated as received
- Section 794 Meaning of “the total amount of trade losses claimed” etc
- Section 795 Meaning of “post-1 December 2004 loss”