Part IVU.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter IU.K. General

Chargeable gainsU.K.

F194 Set-off of pre-entry losses.U.K.

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Textual Amendments

F1S. 94 repealed (19.7.2011) (with effect in accordance with Sch. 11 para. 11 12 of the amending Act) by Finance Act 2011 (c. 11), Sch. 11 para. 10(a)