1. Charge to tax etc. 576 words
  2. Production of guaranteed return 223 words
  3. Disposals of futures or options 568 words
  4. The return from one or more disposals 262 words
  5. Related transactions 189 words
  6. Special rule for trusts 177 words
  7. Transfer of assets abroad 91 words
  8. Apportionment in the case of insurance companies 93 words
HC Deb 11 March 1997 vol 292 cc243-7
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