Crossheading Restrictions on buying losses or gains etc
From legislation.gov.uk
Contents
- Section 184A Restrictions on buying losses: tax avoidance schemes
- Section 184B Restrictions on buying gains: tax avoidance schemes
- Section 184C Sections 184A and 184B: meaning of “qualifying change of ownership”
- Section 184D Sections 184A and 184B: meaning of “tax advantage”
- Section 184E Sections 184A and 184B: “pre-change assets”: basic rules
- Section 184F Sections 184A and 184B: “pre-change assets”: pooling rules
- Section 184G Avoidance involving losses: schemes converting income to capital
- Section 184H Avoidance involving losses: schemes securing deductions
- Section 184I Notices under sections 184G and 184H