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Contents

Legislation

Finance Act 1994

Crossheading Chargeable gains

Find in this level

Section 90 Annual exempt amount for 1994-95.
Section 91 Relief on re-investment.
Section 92 Relief on retirement.
Section 93 Indexation losses.
Section 94 Set-off of pre-entry losses.
Section 95 Commodity and financial futures.
Section 96 Cash-settled options.
Section 97 Settlements with foreign element: information.

Chargeable gains
Set-off of pre-entry losses.

Section 94 | Set-off of pre-entry losses.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 94 repealed (19.7.2011) (with effect in accordance with Sch. 11 para. 11 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(a)