CG47004 - Restrictions: capital losses: introduction: general
FA94 introduced amendments to TCGA92/SCH7A. These amendments
- corrected certain deficiencies in the original provisions, and
- made consequential changes following the restriction on the extent to which indexation can create, or increase, losses on disposals on or after 30 November 1993, see CG17700+.
These amendments are described in detail in the relevant instructions.