Finance Act 2004 (c. 12)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 9 U.K. Avoidance involving loss relief or partnership

Individuals in partnership: restriction of relief U.K.

F1 124 Restriction of relief: non-active partners U.K.

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Textual Amendments

F1 S. 124 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)