Part 8Intangible fixed assets
Chapter 3Debits in respect of intangible fixed assets
726Introduction
1
This Chapter provides for debits to be brought into account by a company for tax purposes in respect of—
a
expenditure on an intangible fixed asset that is written off for accounting purposes as it is incurred (see section 728),
b
writing down the capitalised cost of an intangible fixed asset—
i
on an accounting basis (see section 729), or
ii
on a fixed-rate basis (see sections 730 and 731), and
c
the reversal of a previous accounting gain in respect of an intangible fixed asset (see section 732).
2
This Chapter does not apply in relation to amounts brought into account in connection with the realisation of an intangible fixed asset within the meaning of Chapter 4 (see section 734).
3
For the rules about those amounts, see that Chapter.