# Taxation of Chargeable Gains Act 1992, Section 177A: Restriction on set-off of pre-entry losses.

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

Schedule 7A to this Act (which makes provision in relation to losses accruing to a company before the time when it becomes a member of a group of companies ... ) shall have effect.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/177A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-177A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.