[F1900OInterpretationU.K.
This
adran has no associated
Nodiadau Esboniadol
In this Chapter—
“restricted asset” has the same meaning as in Chapter 16A, and
“standard intangible fixed asset” means an intangible fixed asset that is neither a pre-FA 2002 asset nor a restricted asset.]
Textual Amendments
F1Pt. 8 Chs. 16A, 16B inserted (with effect in accordance with s. 31(14)(15) of the amending Act) by Finance Act 2020 (c. 14), s. 31(13)