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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 7A paragraph 2
Pre-entry proportion of losses on pre-entry assets
Schedule 7A paragraph 2 explains how to calculate the portion of a capital loss that is treated as a "pre-entry loss" when a company disposes of an asset it already held before joining a group of companies.
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.