Introductory Text
1.Citation and commencement
2.Interpretation
3.Capital allowances: transfer of plant or machinery
4.Capital allowances: determination of capital value of industrial buildings etc.
5.Amendment of company tax return following determination by Secretary of State
6.Chargeable gains: transfer values
7.Chargeable gains: degrouping charges
8.Ownership of successor company: issue of securities
9.Modification of transfer schemes
Signature
Explanatory Note