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HMRC internal manual

Capital Gains Manual

Administration: losses: targeted rules to prevent the contrived creation of capital losses - interaction with negligible value claims

Nothing in the FA 2006 amendments to TCGA92/S8 (TCGA92/S16A with effect from 6 December2006 – see CG40241) prevents advantage being taken from the provisions in TCGA92/S24where, for example, an asset has genuinely become of negligible value.