# Taxation of Chargeable Gains Act 1992, Paragraph 10A

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

Section 161(3ZB)(a) and (b) does not apply to a loss if, in the absence of an election under section 161(3ZA), the loss would have been a pre-entry loss.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7a/paragraph/10A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7a/paragraph-10A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.