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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Restriction on indexation allowance for groups and associated companies

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Section 182 Disposals of debts.
Section 183 Disposals of shares.
Section 184 Definitions and other provisions supplemental to sections 182 and 183.

Restriction on indexation allowance for groups and associated companies
Disposals of debts.

Section 182 | Disposals of debts.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 182-184 repealed (with effect in accordance with s. 93(11) of the amending Act) by Finance Act 1994 (c. 9), s. 93(7), Sch. 26 Pt. V(8) (with Sch. 12)