# Income Tax Act 2007, Section 63: Prohibition against double counting


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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/63 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.