Part IIIIncome Tax, Corporation Tax and Capital Gains Tax
Chapter IIOther provisions
Other relieving provisions
87Tax treatment of acquisition, disposal or revaluation of certain rights
Schedule 23 to this Act has effect with respect to the treatment of amounts relating to the acquisition, disposal or revaluation of—
(a)
licences granted under section 1 of the M1Wireless Telegraphy Act 1949 in accordance with regulations made under section 3 of the M2Wireless Telegraphy Act 1998 (bidding for licences),
(b)
indefeasible rights to use a telecommunications cable system, or
(c)
rights derived, directly or indirectly, from a right within paragraph (a) or (b).