BLM80370 - Sale of lessor companies and similar arrangements: Exceptions to qualifying change of ownership: Election out of charge: contents

1. BLM80372

   Introduction
2. BLM80374

   Making the election
3. BLM80376

   Outline of restrictions
4. BLM80378

   Restrictions on losses
5. BLM80380

   Restrictions on losses - examples
6. BLM80382

   Restrictions on artificial losses or reduction in profits
7. BLM80384

   Restrictions on availability of capital allowances
8. BLM80386

   Transfers into and out of a ring fenced company - transactions before 23 March 2011
9. BLM80388

   Transfers into and out of a ring fenced company - transactions on or after 23 March 2011