Income Tax Act 2007 (c. 3)

Part 4 U.K. Loss relief

Chapter 3 U.K. Restrictions on trade loss relief for certain partners

Restrictions for film trades carried on in partnership U.K.

F1 116 Exclusion from restrictions under section 115: certain film expenditure U.K.

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Textual Amendments

F1 S. 116 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 16, 21, Sch. 27 Pt. 2(1)