Part 7 Other provisions concerning transfers
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Chargeable gains: value shifting
- Group relief
- Modification of transfer schemes and determinations under paragraph 9(1)(d) or 27(1)(c): companies
- Modification of transfer schemes: other persons and partnerships
- Power to make further provision in relation to transfer schemes
- Consequential amendment