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Part 4 Realisation of intangible fixed assetsF1

Repealed

  1. 18Introduction
  2. 19Meaning of “realisation"
  3. 20Realisation of asset written down for tax purposes
  4. 21Realisation of asset shown in balance sheet and not written down for tax purposes
  5. 22Apportionment in case of part realisation
  6. 23Realisation of asset not shown in balance sheet
  7. 24Meaning of “proceeds of realisation"
  8. 25Relief in case of reinvestment
  9. 26Abortive expenditure on realisation

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Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2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