Acquisition of trade, receipts from transferor's trade

Legislation/Regulatory – CTA2009 s. 95 ; ITTOIA2005 s. 98
HMRC Guidance – BIM90070

Capital receipts

Legislation/Regulatory – CTA2009 s. 93 ; ITTOIA2005 s. 96

Debts incurred and later released

Legislation/Regulatory – CTA2009 s. 94 ; ITTOIA2005 s. 97

Distributions

Legislation/Regulatory – CTA2009 s. 130

Industrial development grants

Legislation/Regulatory – CTA2009 s. 102 ; ITTOIA2005 s. 105

Insurance policies, sums recovered under

Legislation/Regulatory – CTA2009 s. 103 ; ITTOIA2005 s. 106

Intangible fixed assets

Legislation/Regulatory – CTA2009 s. 747

Lease premiums

Legislation/Regulatory – CTA2009 s. 136

Mutual concerns, distribution of assets

Legislation/Regulatory – CTA2009 s. 101 ; ITTOIA2005 s. 104
HMRC Guidance – BIM24015 ; BIM24025 ; BIM24550 ; BIM24605 ; BIM24615 ; BIM90030

Post-cessation receipts

– see Post-cessation receipts

Priority rules

Legislation/Regulatory – CTA2009 s. 201
HMRC Guidance – LAM07100

References to

Legislation/Regulatory – CTA2009 s. 48, 49

Repayments under Financial Services and Markets Act 2000

Legislation/Regulatory – CTA2009 s. 104

Reverse premiums

– see Reverse premiums