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Finance Act 2002
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- UK Public General Acts
- 2002 c. 23
- SCHEDULE 29
- Part 15
- Paragraph 143
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Changes over time for: Paragraph 143
Version Superseded: 07/04/2005
Alternative versions:
- 24/07/2002- Amendment
- 05/10/2004
Point in time - 07/04/2005- Amendment
- 19/07/2006- Amendment
- 01/04/2009- Amendment
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Index of defined expressionsU.K.
143The expressions listed below are defined or otherwise explained by the provisions indicated:
| accounting value | paragraph 135 |
| adjustments required for tax purposes | paragraph 136 |
| basic life assurance and general annuity business | paragraph 138(1) |
| chargeable intangible asset | paragraph 137(1)(a) |
| chargeable realisation gain | paragraph 137(1)(b) |
| company (in Part 8) | paragraph 46(2) |
| effective 51% subsidiary | paragraph 52 |
| existing asset | paragraph 118(3) (and see paragraph 127) |
| expenditure on an asset | paragraph 133 |
| goodwill | paragraph 4(2) |
| group (of companies) | paragraph 47 and Part 8 generally |
| Inland Revenue | paragraph 141 |
| insurance company | paragraph 138(1) |
| intangible asset | paragraph 2 |
| intangible fixed asset | paragraphs 3 and 4(1) |
| life assurance business | paragraph 138(1) |
| long-term business and long-term insurance fund | paragraph 138(1) |
| major interest (in Part 12) | paragraphs 96(2) and (3) and 97 to 99 |
| non-trading credits or debits | paragraph 34(1) |
| non-trading gain (or loss) on intangible fixed assets | paragraph 34(2) or (3) |
| old asset (in Part 7) | paragraph 37(1) |
| other assets (in Part 7) | paragraph 37(1) |
| part realisation (of asset) | paragraph 19(3) |
| principal company (of group) | paragraph 47(1) and Part 8 generally |
| proceeds of realisation | paragraph 24 |
| profit and loss account (amounts recognised in) | paragraph 134 |
| realisation (of asset) | paragraph 19 |
| related party | paragraph 95 to 101 |
| royalty | paragraph 139 |
| subsidiary (in relation to company formed outside UK) | paragraph 46(3) |
| the Taxes Acts | paragraph 142 |
| tax-neutral transfer | paragraph 140 |
| tax written down value | Part 5 |
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