Part 15 InterpretationF1

Repealed

1. 133References to expenditure on an asset
2. 134References to amounts recognised in determining profit or loss
3. 135Meaning of “accounting value"
4. 136Meaning of “adjustments required for tax purposes"
5. 137Meaning of “chargeable intangible asset" and “chargeable realisation gain"
6. 138Interpretation provisions relating to insurance companies
7. 139Meaning of “royalty"
8. 140Meaning of “tax-neutral transfer"
9. 141Meaning of “the Inland Revenue"
10. 142Meaning of “the Taxes Acts"
11. 143Index of defined expressions