Is a CGT Loss on a Section 50 Student Accomodation available to set off in full against other CGT gains? Or, is the CGT Loss reduced by the level of S.50 Relief claimed against Rental Income? E.G. (1) S.50 Investment 300k, Sale now 150k, Loss on transaction 150k. Amount Relieved down the years against Rental Income: say 300k. Is the CGT loss therefore NOT available to set against other CGT gains? E.G. (2) If only 50k of the S.50 Relief had been used against Rental income would €100k of CGT loss be available to set against separate CGT gains? Thank you.
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