63Prohibition against double countingU.K.
This section has no associated Explanatory Notes
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.
Modifications etc. (not altering text)
C1Ss. 61-63 modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 6 para. 2(4)
C2Ss. 61-63 modified (10.6.2021) by Finance Act 2021 (c. 26), Sch. 2 para. 3(4)