Taxation of Chargeable Gains Act 1992U.K.
This
adran has no associated
Memorandwm Esboniadol
182. In section 261B(4)(a) (treating trade loss etc as CGT loss)(1) for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 182 in force at 1.4.2009, see art. 1(2)
(1)
Sections 261B and 261C were inserted by section 1027 of, and paragraphs 294 and 329 of Schedule 1 to, the Income Tax Act 2007 (c. 3).