OT30080 - Capital Gains: Computational Points - Capital Allowances, loss restriction
»Ê¹ÚÌåÓýapp general rules at TCGA92\S55 extend the restriction of the March 1982 value by reference to any capital allowances made in respect of the cost.
»Ê¹ÚÌåÓýapp adjustment is made whether or not the consideration has a deemed nil value under TCGA92\S194(2).