Where relief is given by virtue of any provision of this Chapter in relation to capital expenditure or other expenditure incurred on, or rent payable in respect of, any building or structure, premises or multi-storey car park, relief shall not be given in respect of that expenditure or that rent under any other provision of the Tax Acts.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 1998 - onwards
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