HC Deb 13 July 1982 vol 27 c996

9.—(1) Any allowance under this Schedule shall be made to a person by way of discharge or repayment of tax and shall be available primarily against the following income, that is to say—

  1. (a) income taxed under Schedule A in respect of any premises which at any time in the chargeable period consist of a qualifying dwelling-house; or
  2. (b) income which is the subject of a balancing charge under this Schedule.

(2) Effect shall be given to a balancing charge to be made on a person—

  1. (a) if it is a charge to income tax, by making the charge under Case VI of Schedule D,
  2. (b) if it is a charge to corporation tax, by treating the amount on which the charge is to be made as income of the description in sub-paragraph (1)(a) above.