[113A Exclusion of amounts contributed to access relief]
Income Tax Act 2007 (2007 c 3) | Legislation

[Exclusion of amounts in calculating contribution to the firm or LLP]

[113A  Exclusion of amounts contributed to access relief]

[(1)     An amount which an individual contributes to a firm as capital is to be excluded in calculating the individual's contribution to the firm for the purposes of section 104 or 110 if the contribution was made for

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