# Finance Act 2020, Paragraph 23


(1) Section 19 of F(No.2)A 2017 (losses: counteraction of avoidance arrangements) is amended in accordance with this paragraph.
(2) In subsection (8), before paragraph (a) insert—
“(za) section 2A(1) of TCGA 1992 (allowable capital losses);”.
(3) At the end insert—
“(13) In the case of a tax advantage as a result of a deduction (or increased deduction) under section 2A(1) of TCGA 1992, subsections (10) and (11) have effect as if the references to 1 April 2017 were to 1 April 2020.”

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/4/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-4/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.