BIM86032 - TMIA - Exclusions: Income from connected partnerships
No relief is due to an individual for a tax year if the individual has relevant income for the tax year and the income includes a payment made by, or on behalf of, a partnership when the individual is a partner in the partnership, or connected with a partner in the partnership.
For more information regarding the existence of a partnership see PM132200.
For the purposes of this exclusion a person is connected to another person if they are that person바카라 사이트™s:
- spouse or civil partner
- brother or sister
- ancestor
- lineal descendant
- spouse바카라 사이트™s or civil partner바카라 사이트™s brother or sister
- spouse바카라 사이트™s or civil partner바카라 사이트™s ancestor
- spouse바카라 사이트™s or civil partner바카라 사이트™s lineal descendant
These are the most common examples, but a full list can be found in S993 ITA 2007.