SCHEDULES
C1C2SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Modifications etc. (not altering text)
C2
Sch. 29 modified (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 para. 28 (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1
Part 15Interpretation
135Meaning of “accounting value"
References in this Schedule to the “accounting value” of an asset are to the net book value (or carrying amount) of the asset recognised for accounting purposes.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6