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Legislation
Finance Act 2011

Crossheading Chargeable gains

  • Section 44 Value shifting
  • Section 45 Company ceasing to be member of a group
  • Section 46 Pre-entry losses
  1. Chargeable gains
  2. Pre-entry losses

Section 46 | Pre-entry losses

From legislation.gov.uk

Schedule 11 contains provision about losses accruing to a company before the time when it becomes a member of a group of companies and losses accruing on assets held by a company at such a time.

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