Part 2 U.K.Income tax, corporation tax and capital gains tax

Chapter 7 U.K.F1 Avoidance involving partnership

Textual Amendments

F1 Pt. 2 Ch. 7 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Partners: restrictions on relief U.K.

F1 73Meaning of “contribution to the trade” U.K.

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