Chapter 3 Debits in respect of intangible fixed assets
From legislation.gov.uk
Contents
- Section 726 Introduction
- Section 727 References to expenditure on an asset
- Section 728 Expenditure written off as it is incurred
- Section 729 Writing down on accounting basis
- Section 730 Writing down at fixed rate: election for fixed-rate basis
- Section 731 Writing down at fixed rate: calculation
- Section 732 Reversal of previous accounting gain