Agricultural property relief

Anti-avoidance rule

Authorised investment funds

Business property relief

Capital allowances

Clearance procedures

Community Development Finance Institutions

Corporate venturing scheme

Generally

Loss relief on disposal of shares

Enterprise investment scheme deferral of capital gains

Example

Family company businesses

Generally

Gilt-edged securities

Indexation allowance

Intangible fixed assets

Meaning

No disposal/no acquisition rule

Additional consideration given

Additional consideration received

Conditions to be satisfied

Eligible securities

Generally

No acquisition of new holding

No disposal of original shares

Offshore funds, occasions of charge

Qualifying corporate bonds

Quoted shares and securities held at 6 April 1965

Recovery of tax

Registered friendly societies

Transfer of business between UK companies

Unquoted shares and securities held at 6 April 1965

Venture capital trusts