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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

Capital losses
Restriction on a company's allowable losses

Section 69 | Restriction on a company's allowable losses

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed