Valid from 28/07/2000
[F1200H Section 200E: exclusion of expenditure otherwise relieved.U.K.
Section 200E does not apply to expenditure to the extent that—
(a)section 200B (expenditure on work-related training) applies to it, or
(b)section 588(1) (expenditure on retraining courses) has effect in respect of it.]
Textual Amendments
F1Ss. 200E-200H, 200J inserted (with application in accordance with s. 58(3) of the amending Act) by Finance Act 2000 (c. 17), s. 58(1)