HC Deb 10 May 2000 vol 349 cc957-81
  1. PART I
      2. c957
    1. INTERPRETATION 154 words
  2. PART II
    1. TRANSFERS TO SRA FROM FRANCHISING DIRECTOR, SECRETARY OF STATE AND REGULATOR
        2. c957
      1. Interpretation 73 words
        2. cc957-8
      2. Chargeable gains: general 43 words
        3. c958
      3. Chargeable gains: disposal of debts 79 words
        4. cc958-9
      4. Capital allowances for machinery and plant 456 words
        5. c959
      5. Capital allowances for machinery and plant: connected persons 42 words
        6. c959
      6. Loan relationships 181 words
  3. PART III
    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
  4. PART IV
    1. TRANSFERS TO SECRETARY OF STATE FROM SRA AND BR
        2. c963
      1. Interpretation 86 words
        2. cc963-4
      2. Chargeable gains: groups 210 words
        3. c964
      3. Capital allowances: actual consideration to be the disposal value 499 words
        4. cc964-5
      4. Leased assets 303 words
  5. PART V
    1. TRANSFERS FROM SRA TO FRANCHISE COMPANY
        2. c965
      1. Interpretation 81 words
        2. c965
      2. Chargeable gains: disposals not to be treated as made at market value 215 words
        3. cc965-6
      3. Chargeable gains: groups 284 words
        4. c966
      4. Chargeable gains: disposal of debts 78 words
        5. cc966-7
      5. Capital allowances: actual consideration to be the disposal value 502 words
        6. c967
      6. Leased assets 297 words
        7. c967
      7. Loan relationships 158 words
  6. PART VI
    1. TRANSFERS OF FRANCHISE ASSETS
        2. cc967-8
      1. Interpretation 88 words
        2. c968
      2. Chargeable gains: disposals not to be treated as made at market value 217 words
        3. cc968-9
      3. Chargeable gains: groups 282 words
        4. c969
      4. Chargeable gains: disposal of debts 640 words
        5. cc969-70
      5. Loan relationships 68 words
  7. PART VII
    1. OTHER PROVISIONS CONCERNING TRANSFERS
        2. c970
      1. Chargeable gains: value shifting 34 words
        2. c970
      2. Chargeable gains: consequential amendment 48 words
        3. c970
      3. Group relief 78 words
        4. c970
      4. Modifications of transfer schemes 246 words
        5. cc970-1
      5. Stamp duty and stamp duty reserve tax 284 words
  8. Clause 232
      9. c971
    1. COMMENCEMENT 98 words
  9. Clause 236
      10. c971
    1. EXTENT 80 words
  10. Schedule 27
      11. cc971-81
    1. REPEALS AND REVOCATIONS 5,353 words, 1 division
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