Taxes Consolidation Act 1997 section 380J

Provision against double relief

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

• Acts as an anti-double-relief rule for expenditure on premises.
• Where relief has been given under any provision of Part 11B, no further relief may be claimed for the same expenditure elsewhere in the Tax Acts.
• Protects the Exchequer by ensuring one euro of qualifying spend produces only one euro of relief.
• Part 11B was repealed by section 24 of the Finance Act 2002 and its provisions consolidated into Chapter 11 of Part 10.