Statute
Section 79 — Income Tax Act 2007: Capital allowances restrictions: supplementary
Text of the provision Official document
Capital allowances restrictions: supplementary 79 1 If relief is given in a case to which section 75 or 76 applies, the relief is withdrawn by the making of an assessment to income tax under this section.
2 Expressions which are used—
a in any of sections 75 to 78, and b in Part 2 of CAA 2001, have the same meaning in those sections as in that Part.
Official source: legislation.gov.uk
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