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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Pre-entry gains

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Section 177B Restrictions on setting losses against pre-entry gains.

Pre-entry gains
Restrictions on setting losses against pre-entry gains.

Section 177B | Restrictions on setting losses against pre-entry gains.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 177B repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(4), Sch. 26 Pt. 3(9) (with s. 70(10)-(11))