[184A Restrictions on buying losses: tax avoidance schemes]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Restrictions on buying losses or gains etc]

[184A  Restrictions on buying losses: tax avoidance schemes]

[(1)     This section applies for the purposes of corporation tax in respect of chargeable gains if—

(a)     at any time (“the relevant time”) there is a qualifying change of ownership in relation to a company (“the relevant company”) (see section 184C),

(b)     a loss (a “qualifying loss”) accrues to the relevant company

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