- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/12/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Changes over time for: Paragraph 29
Version Superseded: 01/04/2009
Alternative versions:
- 24/07/2002- Amendment
- 07/04/2005- Amendment
- 21/12/2007
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 21/12/2007. This version of this provision has been superseded.
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Effect of part realisation of assetU.K.
29(1)The tax written down value of an intangible asset that has been the subject of a part realisation is determined as follows.
(2)The tax written down value of the asset immediately after the part realisation is given by:
where—
Previous Tax Value is the tax written down value of the asset immediately before the part realisation;
New Accounting Value is the accounting value of the asset immediately after the part realisation; and
Previous Accounting Value is the accounting value immediately before the part realisation.
(3)Subsequently, the tax written down value of the asset is determined in accordance with paragraph 27 or 28—
(a)taking the cost of the asset recognised for tax purposes to be the tax written down value given by sub-paragraph (2) above together with the cost recognised for tax purposes of subsequent expenditure on the asset that is capitalised for accounting purposes; and
(b)taking account only of debits and credits brought into account for tax purposes after the part realisation.
(4)On a further part realisation, the preceding provisions of this paragraph apply again.
[F1(5)On a subsequent change of accounting policy affecting the asset, the provisions of Part 13A of this Schedule apply.]
Textual Amendments
F1Sch. 29 para. 29(5) inserted (7.4.2005) by Finance Act 2005 (c. 7), Sch. 4 para. 43
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