# Finance Act 2004, Paragraph 9

Extent: E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In the following provisions of the Taxation of Chargeable Gains Act 1992 (c. 12)—
(a) the definitions of “BLAGAB allowable losses” and “BLAGAB chargeable gains” in section 210A(13) (ring-fencing of losses),
(b) section 211ZA(10) (transfers of business: transfer of unused losses), and
(c) section 213(1A)(a) (spreading of gains and losses under section 212), after “referable” insert “ (in accordance with section 432A of the Taxes Act) ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/7/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-7/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.