87Tax treatment of acquisition, disposal or revaluation of certain rights
Schedule 23 to this Act has effect with respect to the treatment of amounts relating to the acquisition, disposal or revaluation of—
(a)licences granted under section 1 of the [1949 c. 54.] Wireless Telegraphy Act 1949 in accordance with regulations made under section 3 of the [1998 c. 6.] Wireless Telegraphy Act 1998 (bidding for licences),
(b)indefeasible rights to use a telecommunications cable system, or
(c)rights derived, directly or indirectly, from a right within paragraph (a) or (b).