http://www.legislation.gov.uk/ukpga/2000/17/schedule/23/crossheading/tax-treatment-of-expenditure-on-acquisition-and-receipts-from-disposal
Finance Act 2000
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
text
text/xml
en
Statute Law Database
2024-04-23
Expert Participation
2024-04-01
Finance Act 2000
Sch. 6
para. 6(1A)
Finance Act 2012
Sch. 32
para. 3(2)
Finance Act 2000
Sch. 6
para. 14(6)-(9)
Finance Act 2012
Sch. 32
para. 4
Finance Act 2000
Sch. 6
para. 15(3A)-(3D)
Finance Act 2012
Sch. 32
para. 5(5)
Finance Act 2000
Sch. 6
para. 15(4)(za)
Finance Act 2012
Sch. 32
para. 5(6)
Finance Act 2000
Sch. 6
para. 15A(1)
Finance Act 2012
Sch. 32
para. 6
Finance Act 2000
Sch. 6
para. 24(4A)
(4B)
Finance Act 2012
Sch. 32
para. 7
Finance Act 2000
Sch. 6
para. 26(3A)
Finance Act 2012
Sch. 32
para. 8
Finance Act 2000
Sch. 6 para. 28A and cross-heading
Finance Act 2012
Sch. 32
para. 9
Finance Act 2000
Sch. 6
para. 29(8)
Finance Act 2012
Sch. 32
para. 10
Finance Act 2000
Sch. 6
para. 40(4)
(5)
Finance Act 2012
Sch. 32
para. 13(3)
Finance Act 2000
Sch. 6
para. 42A(2)(a)
Finance Act 2012
Sch. 32
para. 14(2)
Finance Act 2000
Sch. 6
para. 42A(2A)
Finance Act 2012
Sch. 32
para. 14(3)
Finance Act 2000
Sch. 6 para. 42A(5) Table
Finance Act 2012
Sch. 32
para. 14(5)(a)
Finance Act 2000
Sch. 6 para. 42A(5) Table
Finance Act 2012
Sch. 32
para. 14(5)(b)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(a)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(b)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(c)
Finance Act 2000
Sch. 6
para. 42A(5A)-(5C)
Finance Act 2012
Sch. 32
para. 14(6)
Finance Act 2000
Sch. 6
para. 42A(6)
Finance Act 2012
Sch. 32
para. 14(7)
Finance Act 2000
Sch. 6
para. 42A(7)
Finance Act 2012
Sch. 32
para. 14(8)
Finance Act 2000
Sch. 6
para. 20A(1A)-(1C)
Finance Act 2011
Sch. 20
para. 2
Finance Act 2000
Sch. 6 para. 101(2)(a)(v) and word
Finance Act 2011
Sch. 20
para. 7(b)
SCHEDULES
F1SCHEDULE 23 Tax treatment of amounts relating to acquisition etc. of certain rights
Annotations:
Amendments (Textual)
F1 Tax treatment of expenditure on acquisition and receipts from disposal
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 523, Sch. 3 (with Sch. 2)