Exempt activities to be a separate trade

Accounting periods

Charges on income

Finance leasing of plant and machinery

Industrial buildings

Exemption from tax

Transfer of undertakings

Accounting entries not to be included for corporation tax

Activities chargeable under miscellaneous provisions

Capital allowances

Chargeable gains

Computation of profits and losses

Derivative contracts

Extinguishment of BNFL losses

Intangible assets

Loan relationships

Nuclear liabilities investment portfolio

Relevant site licensees

Reorganisations under same ownership

Secretary of State, undertakings given by

Stamp duty

Trading losses