Agreements

Legislation/Regulatory – TA2000 Sch. 7, para. 20

Capital allowances

Legislation/Regulatory – RA2005 Sch. 10, para. 2-4, 12-15, 22-23 ; TA2000 Sch. 7, para. 11

Chargeable gains

Generally

Legislation/Regulatory – RA2005 Sch. 10, para. 5, 16, 25-27 ; TA2000 Sch. 7, para. 2

Groups

Legislation/Regulatory – TA2000 Sch. 7, para. 8-10

Restriction of losses

Legislation/Regulatory – TA2000 Sch. 7, para. 7

Roll-over relief

Legislation/Regulatory – TA2000 Sch. 7, para. 6

Value shifting

Legislation/Regulatory – TA2000 Sch. 7, para. 5

Computation of profits and losses

Legislation/Regulatory – RA2005 Sch. 10, para. 10

Derivative contracts

Legislation/Regulatory – RA2005 Sch. 10, para. 6, 19

Financial provision

Legislation/Regulatory – TA2000 s. 278

Group relief

Legislation/Regulatory – TA2000 Sch. 26, para. 38

Intangible assets

Legislation/Regulatory – RA2005 Sch. 10, para. 6, 17

Leased assets

Legislation/Regulatory – RA2005 Sch. 10, para. 8, 20 ; TA2000 Sch. 7, para. 15

Loan relationships

Legislation/Regulatory – RA2005 Sch. 10, para. 7, 18, 28

Modifications of transfer schemes

Legislation/Regulatory – TA2000 Sch. 26, para. 39

Railways

Legislation/Regulatory – RA2005 Sch. 10

Securities

Legislation/Regulatory – TA2000 Sch. 7, para. 16

Trading losses

Change in ownership

Legislation/Regulatory – RA2005 Sch. 10, para. 11 ; TA2000 Sch. 7, para. 14

Transfer of trade

Legislation/Regulatory – TA2000 Sch. 7, para. 13

Transfers from BR to SRA

Capital allowances

Legislation/Regulatory – TA2000 Sch. 26, para. 13-15

Chargeable gains

Legislation/Regulatory – TA2000 Sch. 26, para. 9-12

Leased assets

Legislation/Regulatory – TA2000 Sch. 26, para. 16

Loan relationships

Legislation/Regulatory – TA2000 Sch. 26, para. 17

Schedule D, Case I charge

Legislation/Regulatory – TA2000 Sch. 26, para. 18

Transfers from SRA to franchise company

Capital allowances

Legislation/Regulatory – TA2000 Sch. 26, para. 27

Chargeable gains

Legislation/Regulatory – TA2000 Sch. 26, para. 24-26

Leased assets

Legislation/Regulatory – TA2000 Sch. 26, para. 28

Loan relationships

Legislation/Regulatory – TA2000 Sch. 26, para. 29

Transfers of franchise assets

Capital allowances

Legislation/Regulatory – TA2000 Sch. 26, para. 34

Chargeable gains

Legislation/Regulatory – TA2000 Sch. 26, para. 31-33

Loan relationships

Legislation/Regulatory – TA2000 Sch. 26, para. 35

Transfers of trading stock

Legislation/Regulatory – TA2000 Sch. 7, para. 12

Transfers to Secretary of State from SRA and BR

Capital allowances, actual consideration to be disposal value

Legislation/Regulatory – TA2000 Sch. 26, para. 21

Chargeable gains, groups

Legislation/Regulatory – TA2000 Sch. 26, para. 20

Leased assets

Legislation/Regulatory – TA2000 Sch. 26, para. 22

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

Capital allowances

Legislation/Regulatory – TA2000 Sch. 26, para. 5, 6

Chargeable gains

Legislation/Regulatory – TA2000 Sch. 26, para. 3, 4

Loan relationships

Legislation/Regulatory – TA2000 Sch. 26, para. 7

Transitional provisions and savings

Legislation/Regulatory – TA2000 s. 276