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HMRC internal manual

Capital Gains Manual

Restrictions: capital losses: introduction: general: FA2006 changes

TCGA92/S184A and TCGA92/S184C - F apply to accounting periods ending on or after 5December 2005, but do not apply to gains on disposals made before that date unless theloss accrues on a disposal made on or after that date.

For the purposes of TCGA92/S184A and TCGA92/S184C - F it does not matter when thequalifying change of ownership occurs, even if that date is before 5 December 2005.