The amount of a loss accruing on the disposal of an asset is computed in the same way as the amount of a gain, with certain specific exceptions. These are covered in the relevant paragraphs in the Losses section, see CG15800+.
NOTE. If a taxpayer is within the charge to Capital Gains Tax, neither indexation allowance nor taper relief apply to disposals of assets on or after 6 April 2008. Previously indexation allowance had been frozen at April 1998. Companies and other concerns within the charge to Corporation Tax are not affected by these changes. For indexation allowance see CG17207+ and for taper relief see CG17895+.