Section 117 (restriction on relief: individuals)
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22(1)In subsection (1), omit—
(a)“or allowed” (in each place),
(b)“or section 141 of the 1990 Act”, and
(c)paragraph (b) and the word “or” before it.
(2)In subsection (2), in the definition of “the aggregate amount”, omit—
(a)“or allowed”,
(b)“or section 141 of the 1990 Act”, and
(c)paragraph (b) and the word “or” before it.
(3)In relation to any chargeable period to which this Act applies, the repeals made by sub-paragraph (2) are not to exclude from an individual’s aggregate amount for the purposes of section 117 of ICTA any amounts included in the individual’s aggregate amount at any time before the chargeable periods to which this Act applies.