Schedule 29 | Gains and losses of a company from intangible fixed assets ^F1

Part 1Introduction

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

Part 2Debits in respect of intangible fixed assets

(7)Repealed

(8)Repealed

(9)Repealed

(10)Repealed

(11)Repealed

(12)Repealed

Part 3Credits in respect of intangible fixed assets

(13)Repealed

(14)Repealed

(14A)Repealed

(15)Repealed

(16)Repealed

(17)Repealed

Part 4Realisation of intangible fixed assets

(18)Repealed

(19)Repealed

(20)Repealed

(21)Repealed

(22)Repealed

(23)Repealed

(24)Repealed

(25)Repealed

(26)Repealed

Part 5Calculation of tax written down value

(27)Repealed

(28)Repealed

(29)Repealed

Part 6How credits and debits are given effect

(30)Repealed

(31)Repealed

(32)Repealed

(33)Repealed

(34)Repealed

(35)Repealed

(36)Repealed

Part 7Roll-over relief in case of realisation and reinvestment

(37)Repealed

(38)Repealed

(39)Repealed

(40)Repealed

(41)Repealed

(42)Repealed

(42A)Repealed

(43)Repealed

(44)Repealed

(45)Repealed

Part 8Groups of companies

(46)Repealed

(47)Repealed

(48)Repealed

(49)Repealed

(50)Repealed

(51)Repealed

(51A)Repealed

(52)Repealed

(53)Repealed

(54)Repealed

Part 9Application of provisions to groups of companies

(55)Repealed

(56)Repealed

(57)Repealed

(58)Repealed

(59)Repealed

(60)Repealed

(61)Repealed

(62)Repealed

(63)Repealed

(64)Repealed

(65)Repealed

(66)Repealed

(67)Repealed

(68)Repealed

(69)Repealed

(70)Repealed

(71)Repealed

Part 10Excluded assets

(72)Repealed

(73)Repealed

(73A)Repealed

(74)Repealed

(75)Repealed

(76)Repealed

(77)Repealed

(78)Repealed

(79)Repealed

(80)Repealed

(80A)Repealed

(80B)Repealed

(81)Repealed

(82)Repealed

(83)Repealed

Part 11Transfer of business or trade

(84)Repealed

(85)Repealed

(85A)Repealed

Transparent entities

(85B)Repealed

(85C)Repealed

(85D)Repealed

(86)Repealed

(87)Repealed

(87A)Repealed

(88)Repealed

(89)Repealed

(90)Repealed

(91)Repealed

Part 12Transactions between related parties

(92)Repealed

(93)Repealed

(94)Repealed

(95)Repealed

(95A)Repealed

(96)Repealed

(97)Repealed

(98)Repealed

(99)Repealed

(100)Repealed

(101)Repealed

Part 13Supplementary provisions

(102)Repealed

(103)Repealed

(104)Repealed

(105)Repealed

(106)Repealed

(107)Repealed

(108)Repealed

(109)Repealed

(110)Repealed

(111)Repealed

(112)Repealed

(113)Repealed

(114)Repealed

(115)Repealed

(116)Repealed

Part 13AAdjustment on change of accounting policy

(116A)Repealed

(116B)Repealed

(116C)Repealed

(116D)Repealed

(116E)Repealed

(116F)Repealed

(116G)Repealed

(116H)Repealed

Part 14Commencement and transitional provisions

(117)Repealed

(118)Repealed

(119)Repealed

(120)Repealed

(121)Repealed

(122)Repealed

(123)Repealed

(124)Repealed

(125)Repealed

(126)Repealed

(127)Repealed

(127A)Repealed

(127B)Repealed

(128)Repealed

(129)Repealed

(130)Repealed

(131)Repealed

(132)Repealed

Part 15Interpretation

(133)Repealed

(134)Repealed

(135)Repealed

(136)Repealed

(137)Repealed

(138)Repealed

(139)Repealed

(140)Repealed

(141)Repealed

(142)Repealed

(143)Repealed