- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Changes over time for: Paragraph 124
Version Superseded: 01/04/2009
Alternative versions:
- 24/07/2002- Amendment
- 30/11/2003
Point in time - 01/04/2009- Amendment
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Point in time view as at 30/11/2003. This version of this provision has been superseded.
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When expenditure treated as incurred: chargeable gains rule to be followed in certain casesU.K.
124For the purposes of paragraph 120 (assets regarded as created or acquired when expenditure incurred) expenditure on the acquisition of the asset that—
(a)does not qualify for any form of tax relief against income under the existing law, and
(b)would be treated as incurred after commencement under the general rule in paragraph 123,
shall be treated as incurred before commencement if the asset is (or would be) treated as disposed of (and thus acquired) before commencement for the purposes of the Taxation of Chargeable Gains Act 1992 (c. 12).
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