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 7AA paragraph 6
Special rule for losses on disposal of certain assets acquired at different times
Paragraph 6 of Schedule 7AA deals with how losses are calculated when a company disposes of an asset that was built up through acquisitions at different times, some of which may have been from members of the same group.
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.