Chapter 4 Realisation of intangible fixed assets
From legislation.gov.uk
Contents
- Section 733 Overview of Chapter
- Section 734 Meaning of “realisation”
- Section 735 Asset written down for tax purposes
- Section 736 Asset shown in balance sheet and not written down for tax purposes
- Section 737 Apportionment in case of part realisation
- Section 738 Asset not shown in balance sheet
- Section 738A Realisation of assets previously subject to Northern Ireland rate
- Section 739 Meaning of “proceeds of realisation”
- Section 740 Abortive expenditure on realisation
- Section 741 Meaning of “chargeable intangible asset” and “chargeable realisation gain”