Point in time view as at 22/03/2001.
Capital Allowances Act 2001, Section 566 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies if a company not resident in the United Kingdom is—
(a)within the charge to corporation tax in respect of one source of income, and
(b)within the charge to income tax in respect of another source.
(2)Allowances related to any source of income are to be given effect against income chargeable to the same tax as is chargeable on income from that source.
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