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