Pre-entry gains and losses
Anti-avoidance provisions
Arrangements, meaning
Assets derived from other assets
Buying losses or gains
Generally
Pooling
Post-21 March 2007 changes
Pre-change assets
Qualifying change of ownership
Reorganisations etc.
Tax advantage, meaning
Transitional provisions
Generally
On or after 19 July 2011
Appropriation of trading stock
Assets deriving from other assets
Companies becoming a member of another group
Gains against which losses can be set-off
Generally
Major change in nature of company's trade or business
Order of set-off
Pre-entry assets
Principal company of one group joining another
Qualifying corporate bonds
Two or more companies joining group simultaneously
Unrealised losses on entry
Two or more companies joining group simultaneously