Chapter 1 Assets and acquisitions and disposals of assets (ss. 532-543)

Comparing proposed amendment...


In force	532. Assets.
In force	533. Location of assets.
In force	534. Disposals of assets.
In force	535. Disposals where capital sums derived from assets.
In force	536. Capital sums: receipt of compensation and insurance moneys not treated as a disposal in certain cases.
In force	537. Mortgages and charges not to be treated as disposals.
In force	538. Disposals where assets lost or destroyed or become of negligible value.
In force	539. Disposals in cases of hire purchase and similar transactions.
In force	540. Options and forfeited deposits.
In force	540A. Disposal of certain emissions allowances.
In force	541. Debts.
In force	541A. Treatment of debts on a change in currency.
In force	541B. Restrictive covenants.
In force	541C. Tax treatment of certain venture fund managers.
In force	542. Time of disposal and acquisition.
In force	543. Transfers of value derived from assets.

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