Schedule 7A Restriction on set-off of pre-entry losses

Contents

1. Application and construction of Schedule [TCGA 1992 Sch 7A para 1] Section commentary
2. Pre-entry proportion of losses on pre-entry assets [TCGA 1992 Sch 7A para 2] Section commentary
3. Disposals of pooled assets [TCGA 1992 Sch 7A para 3] Section commentary
4. Rule to prevent pre-entry losses on pooled assets being treated as post-entry losses [TCGA 1992 Sch 7A para 4] Section commentary
5. Alternative calculation by reference to market value [TCGA 1992 Sch 7A para 5] Section commentary
6. Restrictions on the deduction of pre-entry losses [TCGA 1992 Sch 7A para 6] Section commentary
7. Gains from which pre-entry losses are to be deductible [TCGA 1992 Sch 7A para 7] Section commentary
8. Change of a company’s nature [TCGA 1992 Sch 7A para 8] Section commentary
9. Identification of “the relevant group" and application of Schedule to every connected group [TCGA 1992 Sch 7A para 9] Section commentary
10-10A. Appropriations to stock in trade [TCGA 1992 Sch 7A paras 10-10A] Section commentary
11. Continuity provisions [TCGA 1992 Sch 7A para 11] Section commentary
12. Companies changing groups on certain transfers of shares etc. [TCGA 1992 Sch 7A para 12] Section commentary

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