100 First limitation for purposes of section 99(2)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

100  First limitation for purposes of section 99(2)

(1)     The first limitation for the purposes of section 99(2) is to treat the amount of the relevant income as reduced (but not below nil) for the purposes of this Chapter by the amount of expenses (if any) attributable to the relevant income.

(2)     For the purposes of subsection (1), the amount of expenses attributable to the

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