Restrictions: capital losses: introduction: layout of instructions
There is an outline summary of the new legislation, at CG47520 - CG47535. There is a flowchart, at CG47550, which will help you to locate the detailed instructions relevant in any particular case. The detailed instructions are at CG47560 - CG47988. Instructions on the rules to prevent loss importation following the change of the group definition in FA2000/SCH29/PARA1, are at CG47520+ and CG47567+. The transitional rules arising from these changes are at CG47989.
Guidance on the additional rules introduced by FA06/S70 is at CG47020+.
FA11/S46 and FA11/SCH11 greatly simplified the rules in TCGA92/SCH7A for the deduction of losses on or after 19 July 2011 (the day Finance Act 2011 was passed). See CG47400+ for guidance on loss streaming from that date.