Schedule 23 | Tax treatment of amounts relating to acquisition etc. of certain rights ^F1

Rights to which this Schedule applies

(1)Repealed

Tax treatment of expenditure on acquisition and receipts from disposal

(2)Repealed

Tax treatment of amounts arising from revaluation

(3)Repealed

Tax treatment must accord with accounting approach in relevant group accounts

(4)Repealed

Interpretation

(5)Repealed

Transitional provision in relation to IRUs

(6)Repealed