Part 3Income tax, corporation tax and capital gains tax

Chapter 9Avoidance involving loss relief or partnership

Individuals benefited by film relief

F1119Individuals benefited by film relief

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

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

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F1122Computing the chargeable amount

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F1122APartners: meaning of “capital contribution to the trade”

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F1123“Film-related losses” and “non-taxable consideration”

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Individuals in partnership: restriction of relief

F3124Restriction of relief: non-active partners

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F4125Partnerships exploiting films

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Individuals in partnership: exit charge

F2126Losses derived from exploiting licence: introductory

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F2127Charge to income tax

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F2128Definitions for purposes of section 127

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F2129Disposals to which section 126 applies

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F2130“A significant amount of time”

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Companies in partnership

F5131Companies in partnership

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F5132Companies in partnership: supplementary

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F5133Relationship with chargeable gains

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