Depreciatory transactions. No loss which might accrue on the disposal by the Company of any share in or security of any company is liable to be reduced by virtue of any depreciatory transaction within the meaning of TCGA Sections 176 and 177 nor is any expenditure or any share or security liable to be reduced under TCGA Section 125.
Depreciatory transactions. No loss which has arisen or which may hereafter arise on a disposal by the Company of shares in or securities of any company is liable to be reduced by virtue of the application of Section 176 T.C.G.A. (transactions in a group) or Section 177 T.C.G.A. (dividend stripping). ANTI-AVOIDANCE PROVISIONS
Depreciatory transactions. No loss which might accrue on the disposal by Resources of any asset is liable to be reduced by virtue of any depreciatory transaction within the meaning of Sections 176 and 177 of the TCGA nor is any expenditure on any share or security liable to be reduced under Section 125 of the TCGA and no chargeable gain or allowable loss arising on a disposal by Resources is likely to be adjusted pursuant to the provisions of Sections 29 and 30 of the TCGA or to fall within the provisions of Section 34 thereof relating to value shifting.
Depreciatory transactions. No loss which might accrue on the disposal by the Company of any share in or security of any company is liable to be reduced by virtue of any depreciatory transaction within the meaning of Section 176 and Section 177 TCGA 1992 nor is any expenditure on any share or security liable to be reduced under Section 125 TCGA 1992.
Depreciatory transactions. The Company has not been a party to any transaction to which the provisions of section 176 or section 177 of the TCGA 1992 have been or could be applied.
Depreciatory transactions. 3.11.1 No allowable loss, which may accrue on the disposal by any Group Company of any asset, is likely to be reduced by reason of TCGA s 176 (Depreciatory transactions within a group) or s 177 (Dividend stripping) and no chargeable gain or allowable loss arising on a disposal is likely to be adjusted in accordance with s 30 (Tax-free benefits).
Depreciatory transactions. No asset owned by the Group has at any time since its acquisition by the Group been subjected to a reduction in value such that any allowable loss arising on its disposal is likely to be reduced or eliminated or any chargeable gain arising on its disposal is likely to be increased.
Depreciatory transactions. No allowable loss which has accrued on the disposal by the Company of any material asset is likely to be reduced or chargeable gain increased by virtue of the provisions of sections 30-34, 176 or 177 TCGA (or equivalent legislation of other jurisdictions).
Depreciatory transactions. 3.10.1 The Company has not entered into a transaction to which the provisions of TCGA s 30 (Tax-free benefits) are likely to apply to increase any chargeable gain
Depreciatory transactions. The Company has not been a party to any transaction to which the provisions of s.176 or s.177 TCGA 1992 could be applied. 10 STAMP DUTY All documents which are necessary to establish the Company's title to any assets and which attract Stamp Duty in the United Kingdom have been duly stamped. 56 60