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Legislation

Finance Act 2006

Crossheading Capital losses

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Section 69 Restriction on a company's allowable losses
Section 70 Restrictions on companies buying losses or gains
Section 71 Other avoidance involving losses accruing to companies
Section 72 Repeal of s.106 of TCGA 1992

Chapter 7 Chargeable gains
Crossheading Capital losses

Crossheading Capital losses

From legislation.gov.uk

Contents

Section 69 Restriction on a company's allowable losses
Section 70 Restrictions on companies buying losses or gains
Section 71 Other avoidance involving losses accruing to companies
Section 72 Repeal of s.106 of TCGA 1992