790 Overview of Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 5
Avoidance Involving Trading Losses

Introduction

790  Overview of Chapter

(1)     This Chapter imposes charges to income tax on—

(a)     individuals who are treated as receiving income under section 792 (individuals in partnership claiming excess relief),

(b)     individuals who are treated as receiving income under section 797 (individuals claiming relief for film-related trading

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