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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Losses attributable to depreciatory transactions

  • Section 176 Depreciatory transactions within a group.
  • Section 177 Dividend stripping.
  • Section 177A Restriction on set-off of pre-entry losses.
  1. Losses attributable to depreciatory transactions
  2. Restriction on set-off of pre-entry losses.

Section 177A | Restriction on set-off of pre-entry losses.

From legislation.gov.uk

Schedule 7A to this Act (which makes provision in relation to losses accruing to a company before the time when it becomes a member of a group of companies ... ) shall have effect.F1F2

Notes

  1. F1

    S. 177A inserted (27.7.1993 with application as mentioned in s. 88(3)) by 1993 c. 34, s. 88(1)

  2. F2

    Words in s. 177A omitted (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 11 para. 1

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