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Finance Act 2006
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Changes over time for: Section 142
No versions valid at: 06/04/2006
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- 19/07/2006- Amendment
- 06/04/2006
Point in time - 01/04/2010- Amendment
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Yn ddilys o 19/07/2006
142InterpretationU.K.
In this Part—
(a)a reference to an asset includes a reference to—
(i)part of an asset, and
(ii)an interest in, or right in relation to, an asset,
(b)a reference to assets used in business of a company includes a reference to assets—
(i)which were acquired for the purpose of that business and which are not being used in another business,
(ii)which are available for use in that business, or
(iii)which are in any other way held in respect of, or associated or connected with, that business,
(c)“company” has the meaning given by section 170(9) of TCGA 1992,
(d)“international accounting standards” has the meaning given by section 50(2) of FA 2004,
(e)“market value” has the same meaning as in TCGA 1992 (see sections 272 and 273 and Schedule 11), and
(f)“profits” means income (except where the context otherwise requires).
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