Schedule 3 contains provision limiting the deductions which may be made at Step 2 of the calculation in section 23 of ITA 2007 (calculation of income tax liability).
Section 16: Limit on income tax reliefs
Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general
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