CG47335 | Targeted anti-gain buying rule - limited exception to the rule for gain assets held before change of ownership

Between 5 December 2005 and 21 March 2007, TCGA92/S184B to F did not prevent the set off of a loss on an asset disposed of by the company which changed ownership provided the asset that gave rise to the gain was disposed of before the change of ownership, or the asset was owned by the company before the change of ownership and disposed of subsequently.

The exception was removed by S32 Finance Act 2007