Part 6 Transfers etc involving private persons
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Meaning of “relevant transfer” in Part 6 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: section 265 of CAA 2001 not to apply in relation to transferee
- Capital allowances: determination of capital value of industrial buildings etc.
- Chargeable gains: disposals not to be treated as made at market value
- Loan relationships