- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
143The expressions listed below are defined or otherwise explained by the provisions indicated:
accounting value | paragraph 135 |
adjustments required for tax purposes | paragraph 136 |
basic life assurance and general annuity business | paragraph 138(1) |
chargeable intangible asset | paragraph 137(1)(a) |
chargeable realisation gain | paragraph 137(1)(b) |
company (in Part 8) | paragraph 46(2) |
effective 51% subsidiary | paragraph 52 |
existing asset | paragraph 118(3) (and see paragraph 127) |
expenditure on an asset | paragraph 133 |
goodwill | paragraph 4(2) |
group (of companies) | paragraph 47 and Part 8 generally |
Inland Revenue | paragraph 141 |
insurance company | paragraph 138(1) |
intangible asset | paragraph 2 |
intangible fixed asset | paragraphs 3 and 4(1) |
life assurance business | paragraph 138(1) |
long-term business and long-term insurance fund | paragraph 138(1) |
major interest (in Part 12) | paragraphs 96(2) and (3) and 97 to 99 |
non-trading credits or debits | paragraph 34(1) |
non-trading gain (or loss) on intangible fixed assets | paragraph 34(2) or (3) |
old asset (in Part 7) | paragraph 37(1) |
other assets (in Part 7) | paragraph 37(1) |
part realisation (of asset) | paragraph 19(3) |
principal company (of group) | paragraph 47(1) and Part 8 generally |
proceeds of realisation | paragraph 24 |
profit and loss account (amounts recognised in) | paragraph 134 |
realisation (of asset) | paragraph 19 |
related party | paragraph 95 to 101 |
royalty | paragraph 139 |
subsidiary (in relation to company formed outside UK) | paragraph 46(3) |
the Taxes Acts | paragraph 142 |
tax-neutral transfer | paragraph 140 |
tax written down value | Part 5 |
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