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Legislation

Finance Act 1998

Crossheading Groups of companies etc.

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Section 133 Transfer within group to investment trust.
Section 134 Transfer of company’s assets to venture capital trust.
Section 135 Transfer within group to venture capital trust.
Section 136 Incorporated friendly societies.
Section 137 Pre-entry gains.
Section 138 Pre-entry losses.
Section 139 De-grouping charges.

Groups of companies etc.
Pre-entry losses.

Section 138 | 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 138 repealed (with effect in accordance with Sch. 11 paras. 11, 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(b)