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HMRC internal manual

Non-statutory Clearance Guidance

Clearance arrangements: substantial shareholdings arrangements

Where a company is applying for HMRC’s opinion on a company’s trading status for the purpose of Schedule 7AC TCGA 1992 (substantial shareholdings exemption), see CG53120 or S 165A TCGA 1992 (Entrepreneur’s Relief) see CG64100, the application must be referred to CG specialist.

A list of these can be found at HMRC Corporate Gains Community