CG17768 - Indexation: disposals 30/11/93+: rolled-up indexation to increase loss
TCGA92/S55 (10)
If, on the disposal, any part of the amounts allowed as deductions under TCGA92/S38 are to be excluded or restricted, the rolled-up indexation should be reduced in the same overall proportion.
TCGA92/S55 (11)
Similarly, if, prior to the disposal, there had been one or more part-disposals of the asset, the rolled-up indexation on the disposal should be reduced in proportion to the part or parts of the asset disposed of on the previous part-disposals.