CG47000P | Companies and groups of companies: groups of companies: restrictions on losses: introductionFrom HM Revenue & Customs · Capital Gains ManualLoading versions…PreviousNextContents3 entriesCG47000Restrictions: capital losses: introductionCG47001Restrictions: capital losses: introduction: generalCG47005Restrictions: capital losses: introduction: general: FA2000 changesPreviousNext