Acquisition of another company's undertaking, disapplication

Amalgamation of authorised unit trust, exemption from charge

Associated company transfers, disapplication

Authorised investment funds

Bearer securities issued in foreign currency

Conversion of authorised unit trusts, exemption from charge

Corporation tax

Corporation tax rate

Derivative contracts


Dividend distributions

General provisions


Gifts to charities, deductions

Holdings treated as creditor relationship rights

Disregard of investments and liabilities where tax avoidance motive


Opening valuations

Individual pension accounts

Inheritance tax, excluded property

Interest distributions

Interest receivable

Interest-bearing investments

Investment trusts investing in

Loan relationships


Monthly savings schemes


Place of supply of services

Property condition

Qualifying investments test


Hedging relationship

Meaning of qualifying investments

Power to change qualifying investments

Qualifying holdings


Repurchase of shares by authorised corporate director

Stamp duty land tax

Taxable person

Treasury powers to change legislation

Umbrella schemes

Unit trust, transfers to

Waivers of distributions