Part 3Income tax, corporation tax and capital gains tax

Chapter 9Avoidance involving loss relief or partnership

Individuals in partnership: exit charge

F1126Losses derived from exploiting licence: introductory

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1127Charge to income tax

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1128Definitions for purposes of section 127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1129Disposals to which section 126 applies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1130“A significant amount of time”

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .