Part 4Loss relief
Chapter 2Trade losses
Restrictions on sideways relief for certain capital allowances
C179Capital allowances restrictions: supplementary
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If relief is given in a case to which section 75 or 76 applies, the relief is withdrawn by the making of an assessment to income tax under this section.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.