SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Tax avoidance
Individuals in partnership: exit charge
150
1
The losses covered by section 805(1)(b) include losses in relation to which a claim is made as mentioned in section 126(1)(c) of FA 2004.
2
The disposals covered by section 805(2)(a) and (b) do not include disposals made before 10 February 2004.