Part VII Other property, businesses, investments etc.
United Kingdom
- Private residences
- Employee share ownership trusts
- Share incentive plans
- Employee shareholders
- Employee-ownership trusts
- Superannuation funds, profit sharing schemes, employee trusts etc.
- Registered pension schemes
- Leases
- Part disposals
- Compulsory acquisition
- Joint interests in land
- Woodlands
- Debts
- Investments in social enterprises
- Charities and gifts of non-business assets etc.
- Know-how
- Deduction of trading losses or post-cessation expenditure etc
- Repurchase price under repos
- Miscellaneous reliefs and exemptions
- Visiting forces and official agents etc