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Waterford Wedgwood UK plc; Entertainment Rights plc
HMRC have accepted the following securities as having negligible value during June 2010 for the purposes of a claim under TCGA 1992 s 24(2).
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.
See here for the full list of negligible value securities.
| Company | Security | Effective date |
| Waterford Wedgwood UK plc. (Note that as well as the UK listing this... |
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