Agreements

Capital allowances

Chargeable gains

Generally

Groups

Restriction of losses

Roll-over relief

Value shifting

Computation of profits and losses

Derivative contracts

Financial provision

Group relief

Intangible assets

Leased assets

Loan relationships

Modifications of transfer schemes

Railways

Securities

Trading losses

Change in ownership

Transfer of trade

Transfers from BR to SRA

Capital allowances

Chargeable gains

Leased assets

Loan relationships

Schedule D, Case I charge

Transfers from SRA to franchise company

Capital allowances

Chargeable gains

Leased assets

Loan relationships

Transfers of franchise assets

Capital allowances

Chargeable gains

Loan relationships

Transfers of trading stock

Transfers to Secretary of State from SRA and BR

Capital allowances, actual consideration to be disposal value

Chargeable gains, groups

Leased assets

Transfers to SRA from franchising director, Secretary of State and regulator

Capital allowances

Chargeable gains

Loan relationships

Transitional provisions and savings