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Contents

Legislation

Income Tax Act 2007

Crossheading Introduction

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Section 102 Overview of Chapter
Section 103 Meaning of “sideways relief”, “capital gains relief” and “firm”
Section 103A Meaning of “limited partner”
Section 103B Meaning of “non-active partner” etc

Chapter 3 Restrictions on trade loss relief for certain partners
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 102 Overview of Chapter
Section 103 Meaning of “sideways relief”, “capital gains relief” and “firm”
Section 103A Meaning of “limited partner”
Section 103B Meaning of “non-active partner” etc