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Regent Inns plc; Heywood Williams Group plc
HMRC have accepted the following securities as having negligible value during February 2011 for capital gains tax purposes under TCGA 1992, s 24(2).
| Company | Security | Effective date |
| Regent Inns plc | ords | 10.12.2010 |
| Heywood Williams Group plc | ords | 18.11.2009 |
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.
