Part IV Transitional provisions for corporation tax

1. Introduction
2. Receipts and expenses not to be counted twice
3. Receipts and expenses not to be left out of account
4. Expenses not to be carried back to before commencement
5. Effect of transfer of underlying rights
6. Bad debt relief
7. Meaning of “taken into account"
8. Unrelieved Case VI losses
9. Source ceasing in transitional accounting period
10. Superseded provisions relating to finance leasing
11. Computation of amounts available for surrender as group relief
12. Meaning of “transitional accounting period"