Statute
Section 76 — Income Tax Act 2007: First-year allowances and annual investment allowances : introduction
Text of the provision Official document
First-year allowances and annual investment allowances : introduction 76 Sideways relief is not available to an individual for so much of a loss as derives from an annual investment allowance or a first-year allowance under Part 2 of CAA 2001 if either section 77 or 78 applies.
Official source: legislation.gov.uk
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