# Income Tax Act 2007, Section 76: First-year allowances and annual investment allowances: introduction

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

Sideways relief is not available to an individual for so much of a loss as derives from an annual investment allowance or a first-year allowance under Part 2 of CAA 2001 if either section 77 or 78 applies.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/76 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.