Part 2 Transfers relating to BNFL or the UKAEA etc.
- Application of Part 2 of Schedule
- Application of rules for reorganisations under same ownership
- Chargeable gains: assets to be treated as disposed without a gain or a loss
- Chargeable gains: degrouping charges
- Chargeable gains: disposal of debts
- Capital allowances: transfer of plant or machinery
- Capital allowances: transfer not to be transaction between connected persons
- Continuity in relation to loan relationships
- Continuity in relation to derivative contracts
- Continuity in relation to transfer of intangible assets
- Chargeable intangible assets: degrouping charges
- Computation of profits and losses: transfer of trade