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Schedule 2 Transitionals and savings etc

  1. 1General provisions
  2. 2Changes in the law
  3. 3Currency
  4. 4Loss relief (other than share loss relief)
  5. 5Losses on disposal of shares
  6. 6Group Relief
  7. 7Charitable donations relief
  8. 8CITR
  9. 9Oil activities
  10. 10Leasing plant or machinery
  11. 11Close companies
  12. 12Charitable companies etc
  13. 13Real Estate Investment Trusts
  14. 14Co-operative housing associations and self-build societies
  15. 15Transactions in securities
  16. 16Factoring of income etc
  17. 17Manufactured payments and repos
  18. 18Sale and lease-back etc
  19. 19Tax avoidance involving leasing plant or machinery
  20. 20Leasing arrangements: finance leases and loans
  21. 21Transfers of trade without a change in ownership
  22. 22Use of different accounting practices within a group
  23. 23Company distributions
  24. 24Corporation Tax Acts definitions etc