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Finance Act 2004

Finance Act 2004 Sch 7 para 9

Sch 7 para 9

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (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) ” .

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