http://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/145/2012-12-19
Income Tax Act 2007
An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
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Statute Law Database
2024-06-05
Expert Participation
2012-12-19
Income Tax Act 2007
s. 788(7)
Legal Services Act 2007
Sch. 21
para. 161(b)
s. 29
192
193
s. 211(2)
art. 2(h)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Tax avoidance
Individuals claiming relief for film-related trading losses
145
1
The losses covered by section 800(3)(a) include losses in relation to which a claim is made as mentioned in section 121(1)(a) or (b) of FA 2004.
2
The income covered by section 800(5) includes amounts treated as received as a result of the application of section 74 of FA 2005.
3
The losses covered by section 800(6) in relation to a trade include losses within section 121(1A)(b) of FA 2004 made in the trade.
4
In section 800(9) the reference to the making of a claim includes a reference to the making of a claim as mentioned in section 122A(1) of FA 2004.