Introductory Text1.Citation and commencement2.Interpretation3.Capital allowances: transfer of plant or machinery4.Capital allowances: determination of capital value of industrial buildingsetc.5.Amendment of company tax return following determination by Secretary of State6.Chargeable gains: transfer values7.Chargeable gains: degrouping charges8.Ownership of successor company: issue of securities9.Modification of transfer schemesSignatureExplanatory Note