[F1676BDMeaning of “the relevant provisions”U.K.
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In this Chapter “the relevant provisions” means—
(a)section 8(1) of, and Schedule 7A to, TCGA 1992 (amounts included in respect of chargeable gains in total profits), or
(b)Chapter 6 of Part 8 of CTA 2009 (intangible fixed assets: how credits and debits are given effect).]
Textual Amendments
F1Pt. 14 Ch. 2B inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 76