Part 1 Transfers to the NDA or a subsidiary of the NDA

1. Trading losses: transfer of company carrying on exempt activities
2. Trading losses: transfer of undertaking carrying on exempt activities
3. Chargeable gains: assets to be treated as disposed without a gain or a loss
4. Chargeable gains: assets treated as acquired at nil cost
5. Chargeable gains: degrouping charges
6. Chargeable gains: disposal of debts
7. Capital allowances: transfer of whole trade
8. Capital allowances: transfer of part of a trade
9. Capital allowances: transfer of plant or machinery
10. Capital allowances: transfer not to be transaction between connected persons
11. Continuity in relation to loan relationships
12. Continuity in relation to derivative contracts
13. Continuity in relation to transfer of intangible assets
14. Chargeable intangible assets: degrouping charges
15. Computation of profits and losses in respect of transfer of trade