Part 13 Supplementary provisionsF1

United Kingdom Repealed

1. 102Treatment of grants and other contributions to expenditure
2. 103Grants to be left out of account for tax purposes
3. 104Finance leasing etc
4. 105Assets acquired or realised together
5. 106Deemed market value acquisition: adjustment of amounts in case of nil accounting value
6. 107Treatment of fungible assets
7. 108Asset ceasing to be chargeable intangible asset: deemed realisation at market value
8. 109Asset ceasing to be chargeable intangible asset: postponement of gain in certain cases
9. 110Asset becoming chargeable intangible asset
10. 111Tax avoidance arrangements to be disregarded
11. 112Debits not allowed in respect of expenditure not generally deductible for tax purposes
12. 113Delayed payment of employees' remuneration
13. 114Delayed payment of pension contributions
14. 115Bad debts etc
15. 116Assumptions for computing chargeable profits of controlled foreign companies