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HMRC internal manual

Capital Gains Manual

Groups: indexation allowance restriction: debts on a security

Where the creditor company and the company which is put in funds are members of the same group, it may be apparent from the accounts that a debt on a security advanced by the one to a third party more or less corresponds to the provision of finance to the other by the third party. However the point will only be material when the debt on a security is disposed of and the computation shows an indexation allowance on the disposal.