2344.This section defines various terms. It is based on sections 121(1) and (1A) and section 123(1) of FA 2004.
2345.There is a change from “contribution to the trade” in the source legislation to “contribution to the firm”. See the overview commentary on Chapter 3 of Part 4 (restrictions on relief for certain partners) and Change 16 in Annex 1.
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