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Paragraph 6 Commercial Assets

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

FIXED ASSETS

(a)

Intangible assets

(i)

Concessions, patents, licences, trade marks and similar rights and assets

(ii)

Goodwill

(b)

Tangible assets

(i)

Land and buildings

(ii)

Equipment, fixtures, fittings and vehicles

(iii)

Payments on account and assets in course of construction