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Finance Act 2004

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Changes over time for: Chapter 9

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Status:

Point in time view as at 21/07/2009.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Chapter 9. Help about Changes to Legislation

Chapter 9U.K.Avoidance involving loss relief or partnership

Individuals benefited by film reliefU.K.

F1119Individuals benefited by film reliefU.K.

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Textual Amendments

F1Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)

F1120“Disposal of a right of the individual to profits arising from the trade”U.K.

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Textual Amendments

F1Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)

F1121“The losses claimed” and “the individual’s capital contribution to the trade”U.K.

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Textual Amendments

F1Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)

F1122Computing the chargeable amountU.K.

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Textual Amendments

F1Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)

F1122APartners: meaning of “capital contribution to the trade”U.K.

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Textual Amendments

F1Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)

F1123“Film-related losses” and “non-taxable consideration”U.K.

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Textual Amendments

F1Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)

Individuals in partnership: restriction of reliefU.K.

F2124Restriction of relief: non-active partnersU.K.

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Textual Amendments

F2S. 124 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F3125Partnerships exploiting filmsU.K.

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Textual Amendments

F3S. 125 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Individuals in partnership: exit chargeU.K.

F4126Losses derived from exploiting licence: introductoryU.K.

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Textual Amendments

F4Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)

F4127Charge to income taxU.K.

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Textual Amendments

F4Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)

F4128Definitions for purposes of section 127U.K.

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Textual Amendments

F4Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)

F4129Disposals to which section 126 appliesU.K.

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Textual Amendments

F4Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)

F4130“A significant amount of time”U.K.

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Textual Amendments

F4Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)

Companies in partnershipU.K.

F5131Companies in partnershipU.K.

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Textual Amendments

F5Ss. 131-133 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(b), 12

F5132Companies in partnership: supplementaryU.K.

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Textual Amendments

F5Ss. 131-133 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(b), 12

F5133Relationship with chargeable gainsU.K.

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Textual Amendments

F5Ss. 131-133 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(b), 12

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