PART IIIIncome Tax, Corporation Tax and Capital Gains Tax
CHAPTER IICapital Allowances
78Extension of section 515 relief to Case V of Schedule D
(1)
In section 515(1) of the Taxes Act (postponement of capital allowances to secure double taxation relief) for the words " tax in respect of a trade under Case I of Schedule D " there shall be substituted the words " tax under Schedule D in respect of a trade ".
(2)
This section applies in relation to claims made on or after 6th April 1982.