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Schedule 23 Tax treatment of amounts relating to acquisition etc. of certain rightsF1

United Kingdom Repealed

  1. Rights to which this Schedule applies
  2. Tax treatment of expenditure on acquisition and receipts from disposal
  3. Tax treatment of amounts arising from revaluation
  4. Tax treatment must accord with accounting approach in relevant group accounts
  5. Interpretation
  6. Transitional provision in relation to IRUs

Annotations

Textual amendments

F1

Sch. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 523, Sch. 3 (with Sch. 2)