Part 1Introduction
Chapter 2Exclusion of double relief
7No double allowances
1
If an allowance is made under any Part of this Act to a person in respect of capital expenditure, no allowance is to be made to him under any other Part in respect of—
a
that expenditure, or
b
the provision of any asset to which that expenditure related.
2
This section does not apply in relation to Parts 7 and 8 (know-how and patent allowances).