Part III Transfers from BR to SRA
- Interpretation
- Chargeable gains: general
- Chargeable gains: restriction of losses
- Chargeable gains: groups
- Chargeable gains: disposal of debts
- Continuity in relation to capital allowances etc. where trade transferred
- Capital allowances for plant and machinery
- Capital allowances for plant and machinery: connected persons
- Leased assets
- Loan relationships
- Charge to tax under Case I of Schedule D