Part 14 Commencement and transitional provisionsF1

Repealed

1. 117Commencement date
2. 118Application of Schedule to assets created or acquired after commencement
3. 119Application of Schedule to royalties
4. 120Assets regarded as created or acquired when expenditure incurred
5. 121Internally-generated goodwill: whether created before or after commencement
6. 122Certain other internally-generated assets: whether created before or after commencement
7. 123Expenditure on acquisition treated as incurred when recognised for accounting purposes
8. 124When expenditure treated as incurred: chargeable gains rule to be followed in certain cases
9. 125When expenditure treated as incurred: capital allowances general rule to be followed in certain cases
10. 126Application of Schedule to fungible assets
11. 127Certain assets acquired on transfer of business treated as existing assets
12. 127AAssets whose value derives from existing assets treated as existing assets
13. 127BAssets acquired in connection with disposals of existing assets treated as existing assets
14. 128Application of Schedule to certain existing telecommunication rights
15. 129Application of Schedule to existing Lloyd’s syndicate capacity
16. 130Roll-over relief: application in relation to disposal of existing asset after commencement
17. 131Roll-over relief: application in relation to degrouping charge on existing asset arising after commencement
18. 132Roll-over relief: transitory interaction with relief on replacement of business asset