Part 10 Excluded assetsF1

United Kingdom Repealed

1. 72Introduction
2. 73Assets entirely excluded: rights over tangible assets
3. 73AAssets entirely excluded: assets in respect of which capital allowance previously made
4. 74Assets entirely excluded: oil licences
5. 75Assets entirely excluded: financial assets
6. 76Assets entirely excluded: rights in companies, trusts, etc
7. 77Assets entirely excluded: non-commercial purposes etc
8. 78Assets excluded except as regards royalties: life assurance business
9. 79Assets excluded except as regards royalties: mutual trade or business
10. 80Assets excluded except as regards royalties: films and sound recordings
11. 80AAssets excluded: certain films
12. 80BAssets excluded except as regards royalties: sound recordings
13. 81Assets excluded except as regards royalties: computer software treated as part of cost of related hardware
14. 82Assets excluded to extent specified: research and development
15. 83Assets excluded to extent specified: election to exclude capital expenditure on computer software