Introduction Overview
2770.This Part contains miscellaneous rules about corporation tax liability.
2771.Chapter 1 is about transfers of trade without a change of ownership.
2772.Chapter 2 is about transfers of trade to obtain balancing allowances.
2773.Chapter 3 is about transfer of relief within partnerships.
2774.Chapter 4 is about surrenders of tax refunds within groups.
2775.Chapter 5 is about the set off of income tax deductions against corporation tax.
2776.Chapter 6 is about collection of tax from UK representatives of non-UK resident companies.
2777.Chapter 7 is about recovery of unpaid corporation tax due from non-UK resident companies.
2778.Chapter 8 contains provisions exempting certain bodies from corporation tax on some or all of their income.
2779.Chapter 9 contains provisions about European Economic Interest Groupings, harbour reorganisation schemes andthe use of different accounting practices within a group of companies.