General General
- 52AChapter to apply only for corporation tax purposes
- 53The indexation allowance and interpretative provisions.
- 54Calculation of indexation allowance.
- 55Assets owned on 31st March 1982 or acquired on a no gain/no loss disposal.
- 56Part disposals and disposals on a no-gain/no-loss basis.
- 57Receipts etc. which are not treated as disposals but affect relevant allowable expenditure.