Chapter 16 Pre-FA 2002 assets etc
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading General rule
- Crossheading When assets are treated as created or acquired
- Crossheading When expenditure treated as incurred
- Crossheading Fungible assets
- Crossheading Assets treated as pre-FA 2002 assets
- Crossheading Application of Part to royalties and telecommunication rights
- Crossheading Roll-over relief for disposals of pre-FA 2002 assets