[2A Company's total profits to include chargeable gains]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[2A  Company's total profits to include chargeable gains]

[(1)     The amount of chargeable gains to be included in a company's total profits for an accounting period is the total amount of chargeable gains accruing to the company in the period after deducting—

(a)     any allowable losses accruing to the company in the period, and

(b)     so far as not previously deducted under this subsection, any allowable

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