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Taxation of Chargeable Gains Act 1992 section 1F
Allowable losses to be used in most beneficial way etc.
Section 1F establishes the rules for how allowable capital losses should be set against chargeable gains, ensuring they are used in the most tax-efficient manner for the taxpayer.
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.