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Official guidance

Capital Gains Manual

CG48200P · Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006

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CG48203 · Schedule 7AA TCGA 1992: restrictions on capital losses: restriction on loss set off
CG48214 · Schedule 7AA TCGA 1992: restrictions on capital losses: example
CG48221 · Schedule 7AA TCGA 1992: restrictions on capital losses: more than one company joining group
CG48222 · Schedule 7AA TCGA 1992: restrictions on capital losses: reorganisation

Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Gain buying rules, abolished in Finance Act 2006: Contents
Schedule 7AA TCGA 1992: restrictions on capital losses: restriction on loss set off

CG48203 | Schedule 7AA TCGA 1992: restrictions on capital losses: restriction on loss set off

From HM Revenue & Customs · Capital Gains Manual

Content archived, see CG10100