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Legislation
Taxation of Chargeable Gains Act 1992

SCHEDULE 7AA Restrictions on setting losses against pre-entry gains

  • Crossheading Introductory
  • Crossheading Restriction on setting off losses
  • Crossheading Adjustment of pre-entry gains
  • Crossheading Meaning of “qualifying losses"
  • Crossheading Special rule for disposal of pooled assets
  • Crossheading Special rule for losses on disposal of certain assets acquired at different times
  • Crossheading Special rule for gains and losses on deemed annual disposal
  1. Taxation of Chargeable Gains Act 1992
  2. Restrictions on setting losses against pre-entry gains

Schedule 7AA | Restrictions on setting losses against pre-entry gains F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Introductory

(1)Repealed

Restriction on setting off losses

(2)Repealed

Adjustment of pre-entry gains

(3)Repealed

Meaning of “qualifying losses"

(4)Repealed

Special rule for disposal of pooled assets

(5)Repealed

Special rule for losses on disposal of certain assets acquired at different times

(6)Repealed

Special rule for gains and losses on deemed annual disposal

(7)Repealed

Notes

  1. F1

    Sch. 7AA repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(4), Sch. 26 Pt. 3(9) (with s. 70(10)-(11))

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