F1PART 6ARelief for expenditure on grassroots sport
217DRelationship between this Part and Part 6
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.