Schedule 9 SUPPLEMENTARY PROVISIONS ABOUT DEEMED DISPOSALS UNDER SECTION 45F1

1. Interpretation
2. The interest of a relevant person
3. Interests other than that of a relevant person
4. Provisions supplementary to paragraph 3
5. Exemption for interest in land occupied on the material date in right of that interest
6. Exemption for interest in land disposed of after the material date
7. Exemption by reference to occupation within three years of the material date of land then intended to be occupied
8. Exemption for interests in land subject on 18th December 1973 to certain leases or agreements for a lease
9. Groups of companies
10. Tied premises
11. Power to make assessments etc. in connection with certain deemed disposals
12. Postponement of payment of tax
13. Consideration for deemed disposal to be disregarded in certain circumstances in computing capital gain
14. Deemed disposals in cases involving the grant of a lease for a premium