Part 4

Loss relief
Chapter 3

Restrictions on trade loss relief for certain partners

Restrictions for film trades carried on in partnership

Exclusion from restrictions under section 115: certain film expenditure
116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 116 repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 16, 21, Sch. 27 Pt. 2(1)