Schedule 24 Provisions relating to the Railways Act 1993

United Kingdom

1. Interpretation
2. Chargeable gains: transfer to be without gain or loss
3. Chargeable gains: receipt of compensation or insurance policies
4. Chargeable gains: section 30 of the Gains Act
5. Chargeable gains: section 41 of the Gains Act
6. Chargeable gains: roll-over relief
7. Chargeable gains: agreements and instruments by virtue of section 91(1)(c) of the Railways Act 1993
8. Chargeable gains: group transactions
9. Chargeable gains: disposal of debts
10. Chargeable gains: assets held before 6th April 1965
11. Chargeable gains: miscellaneous disposals and acquisitions
12. Transfers of trading stock
13. Transfer of rights to receipts
14. Transfer of liabilities
15. Trading losses
16. No reduction in allowable losses on extinguishment of certain liabilities
17. Group relief
18. Securities issued under section 98 or 106 of the Railways Act 1993
19. Leased assets
20. Continuity in relation to capital allowances etc where trade transferred
21. Capital allowances in certain cases where paragraph 20 does not apply
22. Capital allowances: actual consideration to be the disposal value in certain other cases
23. Sale and lease-back: limitation on tax reliefs
24. Sales of land with right to reconveyance
25. Modifications of restructuring scheme
26. Income tax exemption for certain interest
27. Employee benefits: transport vouchers