PART XIII MISCELLANEOUS SPECIAL PROVISIONS

F1Chapter 5AShare loss relief

Relief for losses on unquoted shares in trading companies

573 Relief for companies.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

575 Exclusion of relief under section 573 F3. . . in certain cases.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

576 Provisions supplementary to F5sections 573 and 575.

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7576AQualifying trading companies

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9Qualifying trading companies: the requirements

576BThe trading requirement

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11576CCeasing to meet the trading requirement because of administration or receivership

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13576DThe control and independence requirement

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15576EThe qualifying subsidiaries requirement

F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17576FThe property managing subsidiaries requirement

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F19576GThe gross assets requirement

F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21576HThe unquoted status requirement

F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F23576IPower to amend requirements by Treasury order

F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25Qualifying trading companies: supplementary provisions

576JRelief after an exchange of shares for shares in another company

F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27576KSubstitution of new shares for old shares

F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F29Supplemental

576LInterpretation of Chapter

F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .