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Changes over time for: Cross Heading: Individuals in partnership: recovery of excess relief


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2007.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Individuals in partnership: recovery of excess relief.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Individuals in partnership: recovery of excess reliefU.K.
142U.K.In section 792(1)—
(a)the reference to the claiming of relief includes a reference to the claiming of relief as mentioned in section 74(1)(a) and (b) of FA 2005, and
(b)the reference to sections 104, 107 and 110 includes a reference to section 117 of ICTA (including as applied by section 118ZB of that Act) and section 118ZE of that Act.
143(1)The losses covered by section 794(1) and (2) in relation to a trade include losses within section 74(5) of FA 2005 made in the trade.U.K.
(2)The income covered by section 794(3) includes amounts treated as received as a result of the application of section 74 of FA 2005.
(3)Sub-paragraph (4) applies for the purposes of section 794(5) if, as a result of paragraph 142(b), the relevant restriction provision would be section 117 of ICTA (including as applied by section 118ZB of that Act) or section 118ZE of that Act.
(4)The relevant restriction provision is instead taken to be—
(a)in the case of section 117 of ICTA (other than as applied by section 118ZB of that Act), section 104,
(b)in the case of section 117 of ICTA (as applied by section 118ZB of that Act), section 107, and
(c)in the case of section 118ZE of ICTA, section 110.
(5)In section 794(6) the reference to subsection (2)(b) includes a reference to section 74(11)(b) of FA 2005.
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