SCHEDULES

F1SCHEDULE 29Gains and losses of a company from intangible fixed assets

Annotations:
Amendments (Textual)
F1

Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1Part 15Interpretation

F1133References to expenditure on an asset

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F1134References to amounts recognised in determining profit or loss

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F1135Meaning of “accounting value"

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F1136Meaning of “adjustments required for tax purposes"

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F1137Meaning of “chargeable intangible asset" and “chargeable realisation gain"

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F1138Interpretation provisions relating to insurance companies

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F1139Meaning of “royalty"

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F1140Meaning of “tax-neutral transfer"

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F1141Meaning of “the Inland Revenue"

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F1142Meaning of “the Taxes Acts"

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F1143Index of defined expressions

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