Finance Act 2002 (c. 23)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Other provisions

Intangible fixed assets U.K.

84 Gains and losses from intangible fixed assets of company U.K.

(1) Schedule 29 to this Act has effect with respect to gains and losses from a company’s intangible fixed assets.

(2) Schedule 30 to this Act contains consequential amendments.