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