Capital Losses. Details of all capital losses available for carry-forward by the Company are set out in the Disclosure Letter.
Capital Losses. No capital loss has occurred to the Company or any Subsidiary in disqualifying circumstances within the meaning of section 8(2)(b) of TCGA 1992.
Capital Losses. Details of all capital losses available for use by the Company or any Subsidiary are set out in the Disclosure Schedule (including, if applicable, any available fractions in respect of that loss).
Capital Losses. No capital loss has accrued to the Company or any Subsidiary that is a loss within the meaning of either 8 or 16A of TCGA 1992.
Capital Losses. No capital loss has accrued to the Company that is a loss within the meaning of Section 8 or 16A of the Taxation of Capital Gain Xxx 0000.
Capital Losses. (1) No Group Company has incurred a loss on the disposal or deemed disposal of an asset (other than trading stock) in relation to which its ability to set the whole of the loss against any chargeable gain arising in the same or later accounting period is or may
(2) No Group Company has made, nor is it entitled to make, a claim under Section 538 of the TCA.
Capital Losses. 3.1 Details of all capital losses available for carry-forward by ELEQT or any Subsidiary are set out in the Disclosure Letter.
Capital Losses. 3.1 No capital loss has accrued to the Company or any Subsidiary that is a loss within the meaning of either section 8 or section 16A of TCGA 1992.
3.2 No allowable loss has accrued to the Company or any Subsidiary to which section 18(3) of TCGA 1992 would apply.
3.3 No allowable loss which might accrue on the disposal by the Company or any Subsidiary of any share in, or security of, any company is likely to be reduced by virtue of sections 176 and 177 of TCGA 1992.
Capital Losses. 3.1 No capital loss has accrued to the Company that is a loss within the meaning of either section 8 or section 16A of TCGA 1992.
3.2 No allowable loss has accrued to the Company to which section 18(3) of TCGA 1992 would apply.
3.3 No loss which might accrue on the disposal by the Company of any asset is liable to be reduced or eliminated by the application of section 35(3) or (4) of TCGA 1992.
3.4 No allowable loss which might accrue on the disposal by the Company of any share in, or security of, any company is likely to be reduced by virtue of sections 176 and 177 of TCGA 1992.
3.5 The Company has no pre-entry loss, as defined in paragraph 1(2) of Schedule 7A to TCGA 1992, and there is no allowable loss accrued, or which might accrue, on the disposal of any asset of the Company which could be treated as a pre-entry loss as so defined following Completion.
3.6 The Disclosure Letter gives details of any loss accruing to the Company in respect of which notice needs to be, but has not been, given to an officer of HM Revenue & Customs in order to be an allowable loss for the purposes of TCGA 1992.
Capital Losses. No loss which might accrue on the disposal by the Company of any asset is liable to be reduced or eliminated and no chargeable gain is liable to be created or increased by virtue of any depreciatory transaction or any reduction in value of that or any related asset for the purposes of corporation tax on chargeable gains or any corresponding tax of any relevant foreign jurisdiction.
