Part 2U.K.Income tax, corporation tax and capital gains tax

Chapter 7U.K.F1Avoidance involving partnership

Textual Amendments

F1Pt. 2 Ch. 7 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Partners: recovery of excess reliefU.K.

F274Recovery of excess relief given under section 380 or 381 of ICTAU.K.

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Textual Amendments