CG51623 - Share identification rules for corporation tax: section 104 holding: disposals after 30/11/93p
Indexation cannot in general create or increase a loss for disposals on or after 30 November 1993, see CG17700+. »Ê¹ÚÌåÓýapp indexation allowance available on a part disposal may have to be reduced. If so, the indexed pool of expenditure is reduced by the full amount of the indexed cost attributable to the disposal. »Ê¹ÚÌåÓýapp reduction is not restricted to the amount of indexation actually used in the computation.