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Schedule 7AA Restrictions on setting losses against pre-entry gainsF1

United Kingdom Repealed

  1. Introductory
  2. Restriction on setting off losses
  3. Adjustment of pre-entry gains
  4. Meaning of “qualifying losses"
  5. Special rule for disposal of pooled assets
  6. Special rule for losses on disposal of certain assets acquired at different times
  7. Special rule for gains and losses on deemed annual disposal

Annotations

Textual amendments

F1

Sch. 7AA repealed (with effect in accordance with s. 70(6)-(8) of the amending Act) by Finance Act 2006 (c. 25), s. 70(4), Sch. 26 Pt. 3(9) (with s. 70(10)-(11))