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HMRC internal manual

Capital Gains Manual

Groups: indexation allowance restriction: no gain/no loss disposals

TCGA92/S184 (2)

The rule in TCGA92/S184 (2) ensures that the provisions restricting indexation remain effective where an asset passes at no gain/no loss from one company to another under

  • TCGA92/S171 (1) (intra-group asset transfers, see CG45305)
  • TCGA92/S140A (transfer of UK trade between companies resident in different EU member states, see CG45705).