SCHEDULES
C1SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Modifications etc. (not altering text)
Part 15Interpretation
139Meaning of “royalty"
In this Schedule “royalty” means a royalty in respect of the enjoyment or exercise of rights that constitute an intangible fixed asset.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6