Section 169 | Extension of right of set-off to capital allowances.

(1)Repealed^F1

(10)This section applies (with any necessary adaptations) in relation to a profession, employment or vocation, and in relation to the occupation of woodlands the profits or gains of which are assessable under Schedule D by virtue of an election under Paragraph 4 of Schedule 6 to the Finance Act 1988, as it applies in relation to a trade.^F2F3F4