Schedule 29 Gains and losses of a company from intangible fixed assetsF1

United Kingdom Repealed

1. 1Introduction
2. 2Debits in respect of intangible fixed assets
3. 3Credits 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
9. 9Application of provisions to groups of companies
10. 10Excluded assets
11. 11Transfer of business or trade
12. 12Transactions between related parties
13. 13Supplementary provisions
14. 13AAdjustment on change of accounting policy
15. 14Commencement and transitional provisions
16. 15Interpretation