Point in time view as at 21/08/1998.
Taxation of Chargeable Gains Act 1992, Cross Heading:
Appropriations to stock in trade is up to date with all changes known to be in force on or before 10 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 7A inserted (27.7.1993 with effect as mentioned in s. 88(3) of the amending Act) by 1993 c. 34, c. 88(2), Sch. 8
10U.K.Where, but for an election under subsection (3) of section 161, there would be deemed to have been a disposal at any time by any company of any asset—
(a)the amount by which the market value of the asset may be treated as increased in pursuance of that election shall not include the amount of any pre-entry loss that would have accrued on that disposal; and
(b)this Schedule shall have effect as if the pre-entry loss of the last mentioned amount had accrued to that company at that time.]
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