Chapter 3 Corporation tax: general

1. 25Loan relationships: repeal of certain provisions relating to late interest etc
2. 26Intangible fixed assets: goodwill etc acquired from a related party
3. 27Amount of relief for expenditure on research and development
4. 28Expenditure on research and development: consumable items
5. 29Film tax relief
6. 30Reliefs for makers of children's television programmes
7. 31Television tax relief
8. 32Restrictions applying to certain deductions made by banking companies
9. 33Tax avoidance involving carried-forward losses