Depreciatory transactions. (a) 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 the provisions of sections 176 and 177, TCGA.
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. 1.49 No loss which has arisen or which may hereafter arise on a disposal by any Company of shares in or securities of any company is liable to be reduced, and no chargeable gain is liable to be created or increased by virtue of the application of section 176 of the TCGA (transactions in a group) or section 177 of the TCGA (dividend stripping) in consequence of any transaction occurring prior to the date of this agreement.
Depreciatory transactions. No Company has been a party to any transaction to which the provisions of s.176 or s.177 TCGA 1992 have been or could be applied.
Depreciatory transactions. 23.23 No allowable loss which may accrue on the disposal by the Company of any assets is likely to be reduced by reason of the provisions of Sections 176 (transaction in a group) and 177 (dividend stripping) TCGA and no chargeable gain or allowable loss arising on such a disposal is likely to be adjusted pursuant to the provisions of Section 30 TCGA (value shifting: further provisions). SALE AND LEASE-BACK
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 loss which might accrue on the disposal by the Company 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 the Company 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. 31.19 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. 5.6.1 No loss which might accrue on the disposal by the Company of any share in, or security of, any company or any other capital asset is liable to be reduced by virtue of any depreciatory transaction within the meaning of Sections 176 and 177 CGA 1992 and no gain is liable to be increased or deemed to have been made on such a disposal by virtue of such a transaction. No expenditure on any share or security is liable to be reduced under Section 125 CGA 1992.
Depreciatory transactions. 22.30 So far as the Vendor is aware no loss which may accrue on the disposal by the Company of any asset is liable to be reduced by reason of any depreciatory transaction or deemed depreciatory transaction within sections 176 or 177 of the 1992 Act and no chargeable gain or allowable loss which might accrue on a disposal by the Company of any asset is likely to be adjusted in accordance with section 17 of the 1992 Act (Disposals and acquisition treated as made at market value). BASE VALUES AND ACQUISITION COSTS
