Section 676BD | Meaning of “the relevant provisions”

In this Chapter “the relevant provisions” means—

(a)section 8(1) of, and Schedule 7A to, TCGA 1992 (amounts included in respect of chargeable gains in total profits), or

(b)Chapter 6 of Part 8 of CTA 2009 (intangible fixed assets: how credits and debits are given effect).