Part 1 Transfers to a national authority under section 1(2) schemes
- Meaning of “relevant transfer” in Part 1 of Schedule
- Capital allowances: determination of disposal value of plant or machinery
- Capital allowances: determination of disposal value of fixtures
- Capital allowances: determination of capital value of industrial buildings etc.
- Chargeable gains: assets to be treated as disposed without a gain or a loss
- Continuity in relation to transfer of intangible assets
- Neutral effect of transfer for loan relationships and derivative contracts
- Leased assets