CG47030 | Targeted anti-loss buying rule - interaction with deemed no gain/no loss disposals
From HM Revenue & Customs · Capital Gains Manual
Nothing in the FA 2006 legislation ordinarily prevents a genuine loss on a real disposal of an asset from being used to frank gains by other companies within the same capital gains group following a claim TCGA92/S171A unless the provisions of TCGA92/S184A apply to the loss.