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Schedule 2 Transitionals and savings

  1. 1General provisions
  2. 2Changes in the law
  3. 3Charge to corporation tax on income
  4. 4Accounting periods
  5. 5Company residence: exceptions to section 14
  6. 6Trading income
  7. 7Property income
  8. 8Loan relationships
  9. 9Relationships treated as loan relationships
  10. 10Derivative contracts
  11. 11Intangible fixed assets
  12. 12Beneficiaries' income from estates in administration
  13. 13Relief for share incentive plans
  14. 14Other relief for employee share acquisitions
  15. 15Research and development
  16. 16Remediation of contaminated land
  17. 17Film production
  18. 18Management expenses
  19. 19Unremittable income
  20. 20General exemptions
  21. 21Other provisions