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Legislation
Finance Act 2012

Crossheading Allocation of chargeable gains and allowable losses on disposals of assets

  • Section 99 Application of sections 100 and 101
  • Section 100 Assets wholly or partly matched to BLAGAB liabilities
  • Section 101 Commercial allocation for disposals not wholly dealt with by section 100
  1. CHAPTER 4 Apportionment rules for I - E charge
  2. Crossheading Allocation of chargeable gains and allowable losses on disposals of assets

Crossheading Allocation of chargeable gains and allowable losses on disposals of assets

From legislation.gov.uk

Contents

  1. Section 99 Application of sections 100 and 101
  2. Section 100 Assets wholly or partly matched to BLAGAB liabilities
  3. Section 101 Commercial allocation for disposals not wholly dealt with by section 100
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