[F1217DRelationship between this Part and Part 6U.K.
This section has no associated Explanatory Notes
If, but for section 217A, an amount—
(a)would be deductible under Part 6, or
(b)would be deductible under Part 6 but for Chapter 2A of Part 6,
the amount is not deductible under this Part, and nothing in this Part affects the amount's deductibility (or non-deductibility) under Part 6.]
Textual Amendments
F1Pt. 6A inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 22(5)