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Finance Act 2002

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This is the original version (as it was originally enacted).

Index of defined expressions

143The expressions listed below are defined or otherwise explained by the provisions indicated:

accounting valueparagraph 135
adjustments required for tax purposesparagraph 136
basic life assurance and general annuity businessparagraph 138(1)
chargeable intangible assetparagraph 137(1)(a)
chargeable realisation gainparagraph 137(1)(b)
company (in Part 8)paragraph 46(2)
effective 51% subsidiaryparagraph 52
existing assetparagraph 118(3) (and see paragraph 127)
expenditure on an assetparagraph 133
goodwillparagraph 4(2)
group (of companies)paragraph 47 and Part 8 generally
Inland Revenueparagraph 141
insurance companyparagraph 138(1)
intangible assetparagraph 2
intangible fixed assetparagraphs 3 and 4(1)
life assurance businessparagraph 138(1)
long-term business and long-term insurance fundparagraph 138(1)
major interest (in Part 12)paragraphs 96(2) and (3) and 97 to 99
non-trading credits or debitsparagraph 34(1)
non-trading gain (or loss) on intangible fixed assetsparagraph 34(2) or (3)
old asset (in Part 7)paragraph 37(1)
other assets (in Part 7)paragraph 37(1)
part realisation (of asset)paragraph 19(3)
principal company (of group)paragraph 47(1) and Part 8 generally
proceeds of realisationparagraph 24
profit and loss account (amounts recognised in)paragraph 134
realisation (of asset)paragraph 19
related partyparagraph 95 to 101
royaltyparagraph 139
subsidiary (in relation to company formed outside UK)paragraph 46(3)
the Taxes Actsparagraph 142
tax-neutral transferparagraph 140
tax written down valuePart 5

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