63 Avoidance involving losses
Finance Act 2014 (2014 c 26) | Legislation

63  Avoidance involving losses

(1)     In section 184G of TCGA 1992 (avoidance involving losses: schemes converting income to capital)—

(a)     for subsections (2) and (3) substitute—

“(2)     Condition A is that a receipt or other amount arises to a company directly or indirectly in consequence of, or otherwise in connection with, any arrangements.

(3)     Condition B is that—

(a)     that amount falls to be

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