Related Commentary  Related HMRC Manuals

279A(1)  Where–

(a)a person (“the taxpayer” ) makes a disposal of a right to which this section applies (see subsection (2) below),

(b)on that disposal an allowable loss (“the relevant loss” ) would, apart from section 279C, accrue to him in any year (“the year of the loss” ), and

(c)the year of the loss is a year in which the taxpayer is within the charge to capital gains tax (see section 279B(1)),

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