SCHEDULES
F1SCHEDULE 7AA Restrictions on setting losses against pre-entry gains
Annotations:
Amendments (Textual)
F1 Introductory
F11
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F1 Restriction on setting off losses
F12
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F1 Adjustment of pre-entry gains
F13
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F1 Meaning of “qualifying losses"
F14
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F1 Special rule for disposal of pooled assets
F15
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F1 Special rule for losses on disposal of certain assets acquired at different times
F16
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F1 Special rule for gains and losses on deemed annual disposal
F17
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Sch. 7AA repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(4), Sch. 26 Pt. 3(9) (with s. 70(10)-(11))