This section has no associated Explanatory Notes
132(1)Expenditure is not to be taken into account for the purposes of Chapter 2 of Part 15 if relief has been given in respect of it under—U.K.
(a)section 40B, 41 or 42 of F(No.2)A 1992,
(b)section 48 of F(No.2)A 1997, or
(c)section 135, 136 to 138A or 139 to 142 of ITTOIA 2005.
(2)For the purposes of paragraph 130 and any regulations made under that paragraph, sub-paragraph (1) of this paragraph is treated as if contained in Part 15.