{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-63",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-63.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/63",
  "kind": "section",
  "number": "63",
  "heading": "Prohibition against double counting",
  "text": "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—\n(a) the same loss, or\n(b) the same part of the loss,\nunder any other provision of this Chapter or of the Income Tax Acts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 61-63 modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(4)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 61-63 modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/63",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}