122 Freezing of indexation allowance for CGT
Finance Act 1998 (1998 c 36) | Legislation

122  Freezing of indexation allowance for CGT

(1)     . . .

(2)     . . .

(3)     . . .

(4)     In section 13 of that Act (attribution of gains to non-resident companies), the following subsection shall be inserted after subsection (11)—

“(11A)     For the purposes of this section the amount of the gain or loss accruing at

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