# Income Tax Act 2007, Section 79: Capital allowances restrictions: supplementary

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

(1) If relief is given in a case to which section 75 or 76 applies, the relief is withdrawn by the making of an assessment to income tax under this section.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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/79 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-79
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.