Taxation of Chargeable Gains Act 1992 Schedule 11 paragraph 12

Unrelieved Case VII losses

Paragraph 12 of Schedule 11 deals with the treatment of historic losses that arose under the old Case VII of Schedule D and were never relieved against income tax, allowing them to be carried forward as allowable losses for capital gains tax purposes.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.