Part I Taxation provisionsC1
- Transfer to successor bodies: general
- Chargeable gains
- Roll-over relief
- Unallowed capital losses
- Apportionment of losses and capital allowances
- Distributions
- Disapplication of section 22 of the Taxation of Chargeable Gains Act 1992
- Depreciatory transactions
- Acquisition of assets by registered producers
- Trusts for registered producers
- Reserve funds
- Securities of successor bodies
- Levies under section 17
- Stamp duty
- Stamp duty reserve tax
- Interpretation
- Northern Ireland
Annotations
Modifications
- C1
Sch. 2 Pt. I modified (retrospectively) by 1996 c. 8, s. 203(1)