Commentary on Sections Overview Overview Section 801: Meaning of “capital contribution”
2346.This section defines “capital contribution”. It is based on sections 121 and 122(1) of FA 2004.
2347.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.