HC Deb 10 May 2000 vol 349 cc959-63
  1. TRANSFERS FROM BR TO SRA
      2. c959
    1. Interpretation 58 words
      2. c959
    2. Chargeable gains: general 71 words
      3. c959
    3. Chargeable gains: restriction of losses 83 words
      4. cc959-60
    4. Chargeable gains: groups 284 words
      5. c960
    5. Chargeable gains: disposal of debts 79 words
      6. cc960-1
    6. Continuity in relation to capital allowances etc where trade transferred 652 words
      7. cc961-2
    7. Capital allowances for machinery and plant 446 words
      8. c962
    8. Capital allowances for machinery and plant: connected persons 42 words
      9. c962
    9. Leased assets 294 words
      10. cc962-3
    10. Loan relationships 159 words
      11. c963
    11. Charge to tax under Case I of Schedule D 141 words