Part III Income tax and corporation tax

1. Reliefs for interest and private medical insurance
2. Corporation tax
3. Distributions, tax credits etc on and after 2nd July 1997
4. Distributions, tax credits etc: avoidance
5. Distributions, tax credits etc in and after 1999-00
6. Gilt-edged securities
7. Relief for losses etc
8. Capital allowances for small and medium-sized businesses
9. Capital allowances and finance leases
10. Films