# Finance Act 2011, Paragraph 1


In section 177A of TCGA 1992 (restriction on set-off of pre-entry losses), omit “and losses accruing on assets held by any company at such a time”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/11/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-11/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.