Part 2 Other transfers under section 1(2) schemes

1. Meaning of “relevant transfer” in Part 2 of Schedule
2. Computation of profits and losses in respect of transfer of trade
3. Trading losses: change in ownership
4. Capital allowances: transfer of whole trade
5. Capital allowances: transfer of part of a trade
6. Capital allowances: transfer of plant or machinery
7. Capital allowances: determination of capital value of industrial buildings etc.
8. Chargeable gains: assets to be treated as disposed of without a gain or a loss
9. Continuity in relation to transfer of intangible assets
10. Continuity in relation to loan relationships
11. Continuity in relation to derivative contracts
12. Leased assets