CG15083 - Deferred consideration: unascertainable: election for treatment of loss - basic requirements
TCGA92/S279A
A person, 바카라 사이트渢he taxpayer바카라 사이트�, is entitled to elect for an allowable loss, 바카라 사이트渢he relevant loss바카라 사이트�, which would otherwise accrue to him in one tax year, 바카라 사이트渢he year of the loss바카라 사이트�, to be treated as accruing to him in an earlier tax year if certain requirements are met.
The loss must accrue on a disposal by the taxpayer of a right which meets five specified conditions, see CG15084.
The taxpayer must be within the charge to CGT for the year of the loss, see CG15088.
Two further specified conditions must both be met, referred to in TCGA92/S279A as 바카라 사이트淐ondition 1바카라 사이트� and 바카라 사이트淐ondition 2바카라 사이트� respectively, see CG15085 and CG15086.