Chapter 2 restricts relief for trading losses in some cases where there is a change in the ownership of a company.

Chapters 3 and 4 restrict relief in some cases where there is a change in the ownership of a company with investment business.

Chapter 5 restricts relief for property losses in some cases where there is a change in the ownership of a company without investment business.

Chapter 5A restricts relief for certain non-trading deficits and losses where there is a change of ownership of a shell company.

Chapter 6 enables unpaid corporation tax to be recovered from a linked person in some cases where there is a change in the ownership of a company.

Chapter 8 contains supplementary provision.

See also Chapter 7 of Part 22 (recovery of unpaid corporation tax due from non-UK resident company).