Chapter 3 Corporation tax: general

1. 26Release of debts: stabilisation powers under Banking Act 2009
2. 27Holdings treated as rights under loan relationships
3. 28De-grouping charges (loan relationships etc)
4. 29Disguised distribution arrangements involving derivative contracts
5. 30Avoidance schemes involving the transfer of corporate profits
6. 31R&D tax credits for small or medium-sized enterprises
7. 32Film tax relief
8. 33Television tax relief: activities to be treated as separate trade
9. 34Video games development
10. 35Community amateur sports clubs
11. 36Tax relief for theatrical production
12. 37Changes in company ownership
13. 38Transfer of deductions: research and development allowances
14. 39Tax treatment of financing costs and income
15. 40Determination of beneficial entitlement for purposes of group relief