Schedule 7A to this Act (which makes provision in relation to losses accruing to a company before the time when it becomes a member of a group of companies ... ) shall have effect.
Section 177A: Restriction on set-off of pre-entry losses.
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part VI: Companies, oil, insurance etc. — Chapter I: Companies
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