Section 217D Relationship between this Part and Part 6F1
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.
Annotations
Textual amendments
- F1
Pt. 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)