Section 63 Prohibition against double countingC1C2
If relief is given under any provision of this Chapter for a loss or part of a loss, relief is not to be given for—
(a)
the same loss, or
(b)
the same part of the loss,
under any other provision of this Chapter or of the Income Tax Acts.
Annotations
Modifications
- C1
Ss. 61-63 modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(4)
- C2
Ss. 61-63 modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(4)