– see also Groups of companies; Losses; Chargeable gains/allowable losses; Pre-entry gains and losses

Buying losses and gains

Gains

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184B

Losses

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184A

Pre-change assets

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184E, 184F

Qualifying change of ownership

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184C

Restrictions

Legislation/Regulatory – FA2006 s. 70(6)-(13)

Tax advantage, meaning

Legislation/Regulatory – FA2007 s. 32(7)-(9) ; TCGA92 s. 184D

Companies

Commentary – Quick Overview ¶32245

Company's allowable losses, restrictions on

Legislation/Regulatory – TCGA92 s. 8, 16A

Converting income to capital

Generally

Legislation/Regulatory – TCGA92 s. 184G

Issue of notices

Legislation/Regulatory – TCGA92 s. 184I

Securing deductions

Legislation/Regulatory – TCGA92 s. 184H

Mineral leases

Legislation/Regulatory – TCGA92 s. 202, 203
HMRC Guidance – BIM62098 ; CG15800 ; CG71740 ; SAM114060

Self-assessment

Legislation/Regulatory – IRInt. 254