Point in time view as at 01/01/2018.
Finance Act 2016, Cross Heading: Meaning of “relief” is up to date with all changes known to be in force on or before 08 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.
26U.K.The following are “reliefs” for the purposes of this Part of this Schedule—
(a)any relief from tax (however described) which must be claimed, or which is not available without making an election,
(b)relief under section 1219 of CTA 2009 (expenses of management of a company's investment business),
(c)any relief (not falling within paragraph (a)) under Part 4 of ITA 2007 (loss relief) or Part 4 or 5 of CTA 2010 (loss relief and group relief), and
(d)any relief (not falling within paragraph (a) or (b)) under a provision listed in section 24 of ITA 2007 (reliefs deductible at Step 2 of the calculation of income tax liability).
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