Schedule 7 Transfer schemes relating to BBC transmission network: taxation provisions

1. Interpretation
2. Chargeable gains: preparatory transfers etc to be without gain or loss
3. Chargeable gains: amendment of section 35(3)(d) of the Gains Act
4. Chargeable gains: section 41 of the Gains Act
5. Chargeable gains: assets held before 6th April 1965
6. Chargeable gains: sale of successor company : group transactions
7. Chargeable gains: sale or exchange of shares or securities of successor company
8. No chargeable gain or allowable loss to arise on any disposal constituted by a direct disposal transfer
9. Chargeable gains: value shifting
10. Chargeable gains: receipt of compensation or insurance money
11. Loan relationships: disposal of securities by BBC
12. Transfer of trade: loss relief and capital allowances
13. Capital allowances: industrial buildings . . .
14. Capital allowances: plant and machinery
15. Capital allowances: leased fixtures
16. Capital allowances: connected persons
17. Capital allowances: agricultural buildings allowances
18. Corporation tax: BBC and successor company to be treated as one for certain purposes
19. Corporation tax: no profit or loss under Part 3 of the Corporation Tax Act 2009 by reason of a direct disposal transfer
20. Corporation tax: group relief
21. Corporation tax: leases at an undervalue
22. Corporation tax: sale and lease-back
23. Corporation tax: sale of lease of land
24. Corporation tax: leased assets
25. Stamp duty and stamp duty land tax
26. Stamp duty reserve tax
27. Modifications of transfer schemes
28. Orders