Individuals in partnership: exit chargeU.K.
F1126Losses derived from exploiting licence: introductoryU.K.
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Textual Amendments
F1Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)
F1127Charge to income taxU.K.
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Textual Amendments
F1Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)
F1128Definitions for purposes of section 127U.K.
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Textual Amendments
F1Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)
F1129Disposals to which section 126 appliesU.K.
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Textual Amendments
F1Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)
F1130“A significant amount of time”U.K.
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Textual Amendments
F1Ss. 126-130 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 465, Sch. 3 Pt. 1 (with Sch. 2)