Commentary on Sections Overview Overview Section 803: Prohibition against double counting
2353.This section ensures that consideration is only brought into account once. It is based on section 122(2) of FA 2004.
2354.There is a change from “contribution to the trade” in the source legislation to “contribution to the firm”. See the overview commentary on Chapter 3 of Part 4 (restrictions on relief for certain partners) and Change 16 in Annex 1.