Meaning of “referable”U.K.
8U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In the following provisions of the Taxation of Chargeable Gains Act 1992 (c. 12)—
(a)the definitions of “BLAGAB allowable losses” and “BLAGAB chargeable gains” in section 210A(13) (ring-fencing of losses),
(b)section 211ZA(10) (transfers of business: transfer of unused losses), and
(c)section 213(1A)(a) (spreading of gains and losses under section 212), after “referable” insert “ (in accordance with section 432A of the Taxes Act) ”.