Part 4Loss relief

Chapter 2Trade losses

Restrictions on sideways relief for certain capital allowances

C1C276First-year allowances F1and annual investment allowances: introduction

Sideways relief is not available to an individual for so much of a loss as derives from F2an annual investment allowance or a first-year allowance under Part 2 of CAA 2001 if either section 77 or 78 applies.