Taxes Consolidation Act 1997 section 380F

Provision against double relief

Section 380F prevents the same expenditure on premises from attracting tax relief under more than one provision of the Tax Acts.

  • Stops double relief on the same expenditure on qualifying premises.
  • Applies wherever relief has been given under any provision of Part 11A.
  • Blocks any further claim for the same expenditure under any other part of the Tax Acts.
  • Part 11A was repealed and its provisions consolidated into Chapter 11 of Part 10.

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