{
  "url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005/regulation-6",
  "json_url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005/regulation-6.json",
  "legislation": "ukdsi/2005/0110730143",
  "legislation_title": "The Partnerships (Restrictions on Contributions to a Trade) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-partnerships-restrictions-on-contributions-to-a-trade-regulations-2005",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Restrictions on computing the amount of an individual’s contribution to a trade – reimbursements",
  "text": "No amount shall be excluded from the computations more than once, and the following shall not be excluded when computing the amount of the individual’s contribution to the relevant trade—\n(a) any financial cost which is borne or reimbursed by another individual in the normal course of that individual’s domestic, family or personal relationships;\n(b) any loan repayments not made by the individual due to his financial inability to pay, arising as a result of events outside his control which occur after the loan was taken out; and\n(c) any amount on which the individual is chargeable to income tax as profits of the trade.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110730143/regulation/6",
    "retrieved_at": "2026-10-30T15:22:10.429880+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}