Examples of TCGA 1992 in a sentence
The provisions of section 13 TCGA 1992 may apply to a holding in the Company.
This provision could potentially prevent Securityholders from claiming an allowable loss in respect of a disposal of their Securities if the main purpose or one of the main purposes connected with their investment and/or disposal of the Securities was to secure a tax advantage within the meaning of section 16A(2) of TCGA 1992.
Section 60 of TCGA 1992 (nominees and bare trustees) applies for the purposes of this section as it applies for the purposes of that Act.
Restrictions on allowable losses The attention of Securityholders is drawn to section 16A of TCGA 1992.
For the purposes of this Part “market value” is to be determined as for the purposes of TCGA 1992 (see, particularly, section 272 of that Act).