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Part 2 Transfers relating to BNFL or the UKAEA etc.

  1. Application of Part 2 of Schedule
  2. Application of rules for reorganisations under same ownership
  3. Chargeable gains: assets to be treated as disposed without a gain or a loss
  4. Chargeable gains: degrouping charges
  5. Chargeable gains: disposal of debts
  6. Capital allowances: transfer of plant or machinery
  7. Capital allowances: transfer not to be transaction between connected persons
  8. Continuity in relation to loan relationships
  9. Continuity in relation to derivative contracts
  10. Continuity in relation to transfer of intangible assets
  11. Chargeable intangible assets: degrouping charges
  12. Computation of profits and losses: transfer of trade