Chargeable gains Chargeable gains
United Kingdom
- 35Restriction of relief on disposals to employee-ownership trusts
- 36Anti-avoidance: collective investment scheme reconstructions
- 37Anti-avoidance: company reconstructions
- 38Anti-avoidance: reconstructions involving transfer of business
- 39Incorporation relief: requirement to claim
- 40Non-residents: cell companies
- 41Non-residents: double taxation relief relating to collective investment vehicles