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Regulation 85 Prevention of double relief

Original text. Later amendments are not shown.

For the purposes of the Tax Acts, nothing in this Chapter has the effect of enabling—

(a)

any set-off or matching of an amount to be made,

(b)

any repayment of an amount of tax or payment of an amount of tax credit to be made, or

(c)

any other relief to be given,

more than once in respect of the same amount or relief.