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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Deduction of trading losses or post-cessation expenditure etc

Find in this level

Section 261B Treating trade loss etc as CGT loss
Section 261C Meaning of “the maximum amount” for purposes of section 261B
Section 261D Treating excess post-cessation trade or property relief as CGT loss
Section 261E Meaning of “the maximum amount” for purposes of section 261D

Part VII Other property, businesses, investments etc.
Crossheading Deduction of trading losses or post-cessation expenditure etc

Crossheading Deduction of trading losses or post-cessation expenditure etc

From legislation.gov.uk

Contents

Section 261B Treating trade loss etc as CGT loss
Section 261C Meaning of “the maximum amount” for purposes of section 261B
Section 261D Treating excess post-cessation trade or property relief as CGT loss
Section 261E Meaning of “the maximum amount” for purposes of section 261D