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Home / Simons-Taxes / Corporate tax / Part D2 Groups of companies / Division D2.4 Pre-entry capital gains and losses

Division D2.4 Pre-entry capital gains and losses

Corporate tax

Division D2.4 Pre-entry capital gains and losses

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D2.401 Use of pre-entry capital losses鈥攐verview

D2.402 Restrictions on buying losses鈥攓ualifying conditions

D2.403 Restrictions on buying losses鈥攁pplication of the restriction

D2.404 Pre-change assets

D2.410 Pre-entry capital losses鈥攐ther restrictions

D2.412 Pre-entry losses鈥攔elevant group

D2.415 Pre-entry losses鈥攑articular transactions

D2.425 Relief for pre-entry losses鈥攇eneral rule

D2.426 Relief for pre-entry losses鈥攔elief for trade assets

D2.427 Relief for pre-entry losses鈥攇roup members joining another group at the same time

D2.429 Relief for pre-entry losses鈥攐ther group matters

D2.431 Relief for pre-entry losses鈥攐rder of set-off

D2.456 Restriction on buying gains

D2.460 Destinations for rewritten material

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