SCHEDULES

SCHEDULE 29U.K.Gains and losses of a company from intangible fixed assets

Part 14U.K.Commencement and transitional provisions

Commencement dateU.K.

117(1)The commencement date for the purposes of this Schedule is 1st April 2002.

(2)In this Part—

  • after commencement” means on or after that date and “before commencement” means before that date; and

  • the existing law” means the law as it was before commencement.