# Income and Corporation Taxes Act 1988, Paragraph 4

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

In this Schedule—
“relief” means relief by way of—
(i)deduction in computing profits or gains, or
(ii)deduction or set off against income or total profits; and
“securities” includes stocks and shares.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/5A/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-5A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.