Part I Corporation Tax

1. Interpretation of Part I
2. Chargeable gains: general
3. Chargeable gains: compensation and insurance money
4. Chargeable gains: section 30 of the 1992 Act
5. Chargeable gains: section 41 of the 1992 Act
6. Chargeable gains: options
7. Chargeable gains: roll-over relief
8. Chargeable gains: group transactions
9. Chargeable gains: disposal of debts
10. Chargeable gains: assets held before 6th April 1965
11. Transfers of trading stock
12. Transfer of rights to receipts
13. Transfer of liabilities
14. Losses to be retained by the predecessor
15. Section 35 of the 1988 Act
16. Group relief
17. Special provision for successor companies
18. Leased assets
19. Continuity in relation to capital allowances etc. where trade transferred
20. Capital allowances in cases where paragraph 19 does not apply
21. Capital allowances in cases where interests created by restructuring scheme
22. Capital allowances for machinery and plant: connected persons
23. Exchange gains and losses
24. Transfers of property in coal and lease back etc.
25. Modifications of restructuring scheme