# Income and Corporation Taxes Act 1970 (repealed 6.4.1992), Section 515: Postponement of capital allowances to secure double taxation relief.

Extent: E+W+S+N.I.

1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) This section applies (with any necessary adaptations) in relation to a profession, employment, vocation or office, and in relation to the occupation of woodlands the profits or gains of which are assessable under Schedule D, as it applies in relation to a trade.

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Source: https://www.legislation.gov.uk/ukpga/1970/10/section/515 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1970-repealed-641992/section-515
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.