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18 February 2008
HMRC have accepted the following securities as having negligible value during January 2008 for the purposes of a claim under TCGA 1992, s 24(2)
Company Security Effective date
Airflow Streamlines plc Ords 25p 9 February 2006
Datrontech Group plc Ords 6 November 2001
Where the value of shares has become negligible, an allowable loss may be established by the owner claiming that they are treated as being sold and reacquired, either on the date of the claim or at a specified time within the two tax years prior to the date of claim.
Click here for the full list of negligible value securities.
