PIM4454 - Property allowance: contents: exclusions from relief: partnerships
No relief is due to an individual if the individual has relevant property income for the tax year and the income includes a payment made by, or on behalf of, a firm when the individual is a partner in the firm, or connected with a partner in the firm.
For more information regarding the existence of a partnership see the partnership manual at page PM133000.
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
- ancestors
- lineal descendants
- spouse바카라 사이트™s or civil partner바카라 사이트™s brother or sister
- spouse바카라 사이트™s or civil partner바카라 사이트™s ancestors
- spouse바카라 사이트™s or civil partner바카라 사이트™s lineal descendants
These are the most common examples, but a full list can be found in the legislation at ITA07/S993.