Individuals benefited by film relief Individuals benefited by film relief

United Kingdom

1. 119Individuals benefited by film relief
2. 120“Disposal of a right of the individual to profits arising from the trade”
3. 121“The losses claimed” and “the individual’s capital contribution to the trade”
4. 122Computing the chargeable amount
5. 122APartners: meaning of “capital contribution to the trade”
6. 123“Film-related losses” and “non-taxable consideration”