Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 18A paragraph 1
Application and construction of Schedule - Pre-entry losses
Paragraph 1 of Schedule 18A sets out the definitions and construction rules for the Schedule, which restricts the use of allowable capital losses that a company brings into a group of companies (pre-entry losses).
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.