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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