Finance Act 1995 (c. 4)

Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Changes for facilitating self-assessment U.K.

F1 117 Treatment of partnerships. U.K.

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Textual Amendments

F1 S. 117 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 118 Loss relief: general. U.K.

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Textual Amendments

F2 S. 118 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F3 119 Relief for losses on unquoted shares. U.K.

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Textual Amendments

F3 S. 119 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F4 120 Relief for pre-trading expenditure. U.K.

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Textual Amendments

F4 S. 120 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F5 121 Basis of apportionment for Cases I, II and VI of Schedule D. U.K.

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Textual Amendments

F5 S. 121 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F6 122 Amendments of transitional provisions. U.K.

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Textual Amendments

F6 S. 122 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

123 Prevention of exploitation of transitional provisions. U.K.

Schedule 22 to this Act shall have effect for preventing the exploitation of, and (in certain cases) penalising attempts to exploit, the transitional provisions set out in paragraphs [F7 52 and 53 of Schedule 2 to the Income Tax (Trading and Other Income) Act 2005] (changes for facilitating self-assessment: transitional provisions and savings).

Textual Amendments

F7 Words in s. 123 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 478 (with Sch. 2)