Statute
Section 177A — Taxation of Chargeable Gains Act 1992: Restriction on set-off of pre-entry losses.
Text of the provision Official document
Restriction on set-off of pre-entry losses. 177A 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.
Official source: legislation.gov.uk
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