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
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F1127Charge to income tax
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F1128Definitions for purposes of section 127
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F1129Disposals to which section 126 applies
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F1130“A significant amount of time”
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