Part 3 Transfers under section 12 schemes
- Meaning of “relevant transfer” in Part 3 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: disposals not be treated as made at market value
- Chargeable gains: degrouping charges
- Chargeable gains: disposal of debts
- Loan relationships