Part 22 Miscellaneous provisions
- 1Transfers of trade without a change of ownership
- 2Transfers of trade to obtain balancing allowances
- 3Transfer of relief within partnerships
- 4Surrender of tax refund within group
- 5Set off of income tax deductions against corporation tax
- 6Collection etc of tax from UK representatives of non-UK resident companies
- 7Recovery of unpaid corporation tax due from non-UK resident company
- 8Exemptions
- 9Other miscellaneous provisions