Taxation of Chargeable Gains Act 1992 (c. 12)

Part VI U.K. Companies, oil, insurance etc.

Chapter I U.K. Companies

[F1 Pre-entry gains] U.K.

Textual Amendments

F1 S. 177B and cross-heading inserted (with effect in accordance with s. 137(5) of the amending Act) by Finance Act 1998 (c. 36), s. 137(1)

F2 177B Restrictions on setting losses against pre-entry gains. U.K.

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Textual Amendments

F2 S. 177B repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(4), Sch. 26 Pt. 3(9) (with s. 70(10)-(11))