Income Tax Act 2007

79Capital allowances restrictions: supplementaryU.K.
This adran has no associated Nodiadau Esboniadol

(1)If relief is given in a case to which section 75 or 76 applies, the relief is withdrawn by the making of an assessment to income tax under this section.

(2)Expressions which are used—

(a)in any of sections 75 to 78, and

(b)in Part 2 of CAA 2001,

have the same meaning in those sections as in that Part.

Modifications etc. (not altering text)

C1Ss. 75-79 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(c)