Skip to content

Contents

Legislation

Income Tax Act 2007

Crossheading Limit on amount of sideways relief and capital gains relief

Find in this level

Section 103C Limit on reliefs in any tax year not to exceed cap for tax year
Section 103D Meaning of “qualifying film expenditure”

Chapter 3 Restrictions on trade loss relief for certain partners
Crossheading Limit on amount of sideways relief and capital gains relief

Crossheading Limit on amount of sideways relief and capital gains relief

From legislation.gov.uk

Contents

Section 103C Limit on reliefs in any tax year not to exceed cap for tax year
Section 103D Meaning of “qualifying film expenditure”