Statute
Section 63 — Income Tax Act 2007: Prohibition against double counting
Text of the provision Official document
Prohibition against double counting 63 If relief is given under any provision of this Chapter for a loss or part of a loss, relief is not to be given for—
a the same loss, or b the same part of the loss, under any other provision of this Chapter or of the Income Tax Acts.
Official source: legislation.gov.uk
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