OpenLegislation

Part 8 Intangible fixed assetsC1C2C3C4C5C6C7

United Kingdom

  1. 1Introduction
  2. 2Credits in respect of intangible fixed assets
  3. 3Debits in respect of intangible fixed assets
  4. 4Realisation of intangible fixed assets
  5. 5Calculation of tax written-down value
  6. 6How credits and debits are given effect
  7. 7Roll-over relief in case of realisation and reinvestment
  8. 8Groups of companies: introduction
  9. 9Application of this Part to groups of companies
  10. 10Excluded assets
  11. 11Transfer of business or trade
  12. 12Related parties
  13. 13Transactions between related parties
  14. 14Miscellaneous provisions
  15. 15Adjustments on change of accounting policy
  16. 15ADebits in respect of goodwill and certain other assets
  17. 16Pre-FA 2002 assets etc
  18. 16ADebits in respect of assets that were pre-FA 2002 assets etc
  19. 16BFungible assets
  20. 17Insurance companies
  21. 18Priority rules

Annotations

Modifications

C1

Pt. 8 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 6(1)

C2

Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

C3

Pt. 8 modified (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(1); S.I. 2011/2329, art. 3

C4

Pt. 8 modified (15.11.2011 for specified purposes, 30.3.2012 for E.W.) by Localism Act 2011 (c. 20), ss., 240(5)(o), Sch. 24 para. 1(3); S.I. 2012/628, art. 3(b)

C5

Pt. 8 modified (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(1); S.I. 2011/2576, art. 5

C6

Pt. 8 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)

C7

Pt. 8 modified (6.4.2020) by Finance Act 2019 (c. 1), Sch. 5 paras. 35, 45 (with Sch. 5 para. 36)