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