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Part I Modifications Made by Section 50

United Kingdom

  1. Preliminary
  2. The relief
  3. Restriction of relief where amounts raised exceed permitted maximum
  4. Individuals qualifying for relief
  5. Parallel trades
  6. Qualifying companies
  7. Companies with interests in land etc.
  8. Qualifying trades etc.
  9. Replacement capital
  10. Claims
  11. Subsidiaries

Notes on Schedule 4

Textual amendments

F1

Sch. 4 repealed (3.5.1994 with effect as mentioned in Sch. 26 Pt. V(17) of the repealing Act) by 1994 c. 9, s. 258, Sch. 26 Pt. V(17), note