F18U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 7 para. 8 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(l)(iv)
9F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In the following provisions of the Taxation of Chargeable Gains Act 1992 (c. 12)—
(a)the definitions of “BLAGAB allowable losses” and “BLAGAB chargeable gains” in section 210A(13) (ring-fencing of losses),
(b)section 211ZA(10) (transfers of business: transfer of unused losses), and
(c)section 213(1A)(a) (spreading of gains and losses under section 212), after “referable” insert “ (in accordance with section 432A of the Taxes Act) ”.
Textual Amendments
F2Sch. 7 para. 9(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)
F3Sch. 7 para. 9(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(l)(iv)