Application

Assets through partnerships, disposal of

Company transferors, loan relationships

Disposals through partnerships

Exception

Amount otherwise taxes

Transfer by way of security

Generally

Interpretation

Loan relationships

Non-corporate transferors

Application

Exceptions

Lease of land, grant or surrender of

Oil licence, disposal of interest in

Partnership shares

Value of transferred income stream treated as income

Partnership shares

Pre-22 April 2009

Relevant amount treated as income

Relevant receipts, meaning

Transferee company

Transferor company

Charge to tax

Flowchart

Relevant receipts, meaning

Transfer, meaning