Agricultural property relief

Anti-avoidance rule

Authorised investment funds

Business property relief

Clearance procedures

Community Development Finance Institutions

Corporate venturing scheme


Loss relief on disposal of shares

Enterprise investment scheme deferral of capital gains


Family company businesses


Gilt-edged securities

Indexation allowance

Intangible fixed assets


No disposal/no acquisition rule

Additional consideration given

Additional consideration received

Conditions to be satisfied

Eligible securities


No acquisition of new holding

No disposal of original shares

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