[210C Losses on disposal of authorised investment fund assets to connected manager]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[210C  Losses on disposal of authorised investment fund assets to connected manager]

[(1)     Section 18(3) does not apply in relation to a loss accruing on the disposal by an insurance company of authorised investment fund assets to the manager of the authorised investment fund.

(2)     In this section—

“authorised investment fund assets” means

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