Part 3 Transfers etc from taxable public bodies to exempt public bodies
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Meaning of “relevant transfer” in Part 3 of Schedule
- Transfers of trading stock
- Capital allowances: determination of disposal value of plant or machinery
- Capital allowances: determination of disposal value of fixtures
- Capital allowances: determination of capital value of industrial buildings etc.
- Chargeable gains: assets to be treated as disposed of without a gain or a loss
- Neutral effect of transfer of intangible assets
- Neutral effect of transfer for loan relationships and derivative contracts
- Leased assets