Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure. Reimbursement by defaulter in respect of certain abandonment expenditure. Restriction on setting ACT against liability to corporation tax on profits from oil extraction activities etc. Gifts to educational establishments. Expenses of entertainers.
Personal equity plans.
Donations to charity. Deduction of trading losses. Relief for company trading losses. Trade unions and employers' associations. Audit powers in relation to non-residents.