Transport transfer schemes
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