Taxation of Chargeable Gains Act 1992 section 125A

Effect of share loss relief

Section 125A sets out the consequences when share loss relief is claimed against income, ensuring that the same loss cannot also be used as a capital gains deduction, and requiring any necessary tax adjustments to be made.

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.