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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Targeted anti-loss buying rule - interaction with deemed no gain/no loss disposals

Nothing in the FA 2006 legislation ordinarily prevents a genuine loss on a real disposal of an asset from being used to frank gains by other companies within the same capital gains group following a claim TCGA92/S171A unless the provisions of TCGA92/S184A apply to the loss.