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DD 2: Limitation rule
or “Rules for claiming entertainment expenses as tax deductions”
You could also call this:

“Exceptions to the limitation rule for certain deductions”

The limitation rule doesn’t always apply to everything. Sometimes it’s restricted or doesn’t apply at all to certain deductions. These special cases are explained in [sections DD 4 to DD 8]. If you want to know more about when the limitation rule doesn’t apply, you can look at those sections for more information.

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Next up: DD 4: Employment-related activities

or “Rules for deducting food and drink expenses related to work”
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Part D Deductions
Entertainment expenditure

DD 3When limitation rule does not apply

  1. The limitation rule is either restricted in its application or does not apply to deductions for the expenditure described in sections DD 4 to DD 8.

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