Taxes Consolidation Act 1997 section 626A

Restriction on set-offs of pre-entry losses

Section 626A provides that Schedule 18A, which restricts the use of pre-entry capital losses within a group of companies, applies for the purposes of Part 20 (capital gains for companies).

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.