Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 394
Effect of giving relief under section 381 by reference to capital allowances
Section 394 ensures that capital allowances used to support a section 381 loss relief claim cannot also be used for any other tax purpose, and provides for the correction of any double use by amended assessment.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.