Part 5 Consequential provisionsF1

1. Meaning of “chargeable shares" or “chargeable asset"
2. Negligible value claims
3. Reorganisations etc: deemed accrual of chargeable gain or allowable loss held over on earlier transaction
4. Recovery of charge postponed on transfer of assets to non-resident company
5. Appropriation of asset to trading stock
6. Recovery of held-over gain on claim for gifts relief
7. Degrouping: time when deemed sale and reacquisition treated as taking place
8. Effect of FOREX matching regulations