# Finance Act 2002, Paragraph 24: Intangible fixed assets: assets entirely excluded: financial assets


(1) Schedule 29 to the Finance Act 2002 (gains and losses of a company from intangible fixed assets) is amended as follows.
(2) In paragraph 75 (assets entirely excluded: financial assets) in sub-paragraph (3) for paragraph (a) (money debts) substitute—
“(a) loan relationships;”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/23/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-23/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.