Section 79 Capital allowances restrictions: supplementaryC1C2
United Kingdom
(1)
If relief is given in a case to which section 75 or 76 applies, the relief is withdrawn by the making of an assessment to income tax under this section.
(2)
Expressions which are used—
(a)
in any of sections 75 to 78, and
(b)
in Part 2 of CAA 2001,
have the same meaning in those sections as in that Part.
Annotations
Modifications
- C1
Ss. 75-79 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 1(11)(c)
- C2
Ss. 75-79 applied (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(1)(d)