Paragraph 182 Taxation of Chargeable Gains Act 1992
In section 261B(4)(a) (treating trade loss etc as CGT loss)f1 for “Commissioners” substitute “tribunal”.
Annotations
Footnotes
- f1
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Sections 261B and 261C were inserted by section 1027 of, and paragraphs 294 and 329 of Schedule 1 to, the Income Tax Act 2007 (c. 3).