2690.This section gives priority to any deduction available under Chapter 1 of Part 11 of this Act. It is based on paragraph 24 to Schedule 23 to FA 2003.
2691.Chapter 1 of Part 11 of this Act gives relief for SIP schemes.
2692.This section provides that no other deduction is available for the provision of shares if relief is, or could be, given under this Part. It is based on paragraph 25 of Schedule 23 to FA 2003.