Part II U.K. General Provisions relating to computation of gains and acquisitions and disposals of assets

Chapter IV U.K. Computation of gains: the indexation allowance

General U.K.

[F1 52AChapter to apply only for corporation tax purposes U.K.

This Chapter applies only for the purposes of corporation tax.]

Textual Amendments

F1 S. 52A inserted (with effect in accordance with Sch. 2 para. 83 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 78