Part 4 European company statute
- 51Chargeable gains
- 52Intangible fixed assets
- 53Intangible fixed assets: permanent establishment in another member State
- 54Loan relationships
- 55Derivative contracts
- 56Capital allowances
- 57Stamp duty reserve tax
- 58Bearer instruments: stamp duty and stamp duty reserve tax
- 59Consequential amendments
- 60Residence
- 61Continuity for transitional purposes
- 62Groups
- 63Groups: intangible fixed assets
- 64Held-over gains
- 65Restrictions on set-off of pre-entry losses