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Part 2 Transfers etc between taxable public bodies

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Meaning of “relevant transfer” in Part 2 of Schedule
  2. Computation of profits and losses in respect of transfer of trade
  3. Transfers of trading stock
  4. Capital allowances: transfer of whole trade
  5. Capital allowances: transfer of part of a trade
  6. Capital allowances: transfer of plant or machinery
  7. Capital allowances: transfers not to be sales
  8. Chargeable gains: assets to be treated as disposed of without a gain or a loss
  9. Chargeable gains: roll-over relief
  10. Continuity in relation to transfer of intangible assets
  11. Continuity in relation to loan relationships
  12. Continuity in relation to derivative contracts
  13. Leased assets