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Part 3U.K.Income tax, corporation tax and capital gains tax

Chapter 9U.K.Avoidance involving loss relief or partnership

Companies in partnershipU.K.

F1131Companies in partnershipU.K.

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Textual Amendments

F1Ss. 131-133 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(b), 12

F1132Companies in partnership: supplementaryU.K.

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Textual Amendments

F1Ss. 131-133 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(b), 12

F1133Relationship with chargeable gainsU.K.

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Textual Amendments

F1Ss. 131-133 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 8(b), 12