Section 676BD | Meaning of “the relevant provisions”

In this Chapter “the relevant provisions” means—^F1

(a)section 8(1) of, and Schedule 7A to, TCGA 1992 (amounts included in respect of chargeable gains in total profits), or^F1

(b)Chapter 6 of Part 8 of CTA 2009 (intangible fixed assets: how credits and debits are given effect).^F1