Section 76 First-year allowances [and annual investment allowances]: introduction
|
|
 |
£8.04 on Kindle |
 |
£20 eBook download |
Amendments
Heading words inserted by Finance Act 2008 section 74 and Schedule 24 para 21(b) in relation to expenditure incurred on or after 6 April 2008.
Sideways relief is not available to an individual for so much of a loss as derives from [an annual investment allowance or]1 a first-year allowance under Part 2 of CAA 2001 if either section 77 or 78 applies.
Amendments
1 Inserted by Finance Act 2008 section 74 and Schedule 24 para 21(a) in relation to expenditure incurred on or after 6 April 2008.
|
|
