Schedule 23 Tax treatment of amounts relating to acquisition etc. of certain rightsF1
United Kingdom Repealed
- Rights to which this Schedule applies
- Tax treatment of expenditure on acquisition and receipts from disposal
- Tax treatment of amounts arising from revaluation
- Tax treatment must accord with accounting approach in relevant group accounts
- Interpretation
- 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Sch. 23 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 523, Sch. 3 (with Sch. 2)