CG46123 - Groups: restriction of indexation allowance: outline

In relation to disposals before 30 November 1993, the purpose of TCGA92/S182 - TCGA92/S184 is to prevent companies generating indexation allowances through the use of assets for what is essentially short-term financing. The provisions apply to disposals on or after 15 March 1988, regardless of when the assets were acquired.