The Finance Bill 2013, published on 28 March 2013, contains additional provisions that exempt some EEA undertakings for collective investment in transferable securities (UCITS) disposing of high value residential property from the new CGT charge, prevent annual tax on enveloped dwellings (ATED) related gains from benefiting from rollover relief relating to trading stock and prevent assets showing ATED-related gains being transferred between group companies at no loss/no gain.