OpenLegislation

Part 2 Debits in respect of intangible fixed assetsF1

Repealed

  1. 7Introduction
  2. 8Expenditure written off as it is incurred
  3. 9Writing down on accounting basis
  4. 10Writing down at fixed rate: election for fixed-rate basis
  5. 11Writing down at fixed rate: calculation
  6. 12Reversal of previous accounting gain

Annotations

Textual amendments

F1

Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)