Part 2 Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 2007 (2007 c 11) | Legislation

Part 2 Income Tax, Corporation Tax and Capital Gains Tax

(1)     Restrictions on Trade Loss Relief for Partners
Short title and chapterExtent of repeal
Income Tax Act 2007 (c 3)In section 104(5), the words “(see section 112)â€.
Section 106.
In section 107(2), the words “(see section 112)â€.
In section 110(1)(a), the words “(see section 112)â€.
Section 112(1) to (5).
In section 115(1)(d), the words “(see section 112)â€.
Section 116.

These repeals have effect in accordance with Schedule 4 to this Act.

(2)     Extension of Restrictions On Allowable Capital Losses
Short title and chapterExtent of repeal
Taxation of Chargeable Gains Act 1992 (c 12)Section 8(2A) to (2C).
Finance Act 2006 (c 25)Section 69.

These repeals have effect in accordance with section 27 of this Act.

(3)     Avoidance Involving Financial Arrangements
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c 1)Section 347A.
Section 660C(4).
Finance Act 1988 (c 39)Section 36(1).
Capital Allowances Act 2001 (c 2)In section 228F—
(a)     subsection (4), and
(b)     in subsection (8), paragraph (b) (together with the word
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