# Agriculture Act 1993, Paragraph 10


Where by virtue of paragraph 8 or 9 above losses of one body are treated as accruing to another body, they shall not be allowed as deductions from chargeable gains accruing to that other body on a disposal of shares in, or securities of, the first-mentioned body.

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Source: https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/agriculture-act-1993/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.