SCHEDULES
C1C2C4C3C5C6C7SCHEDULE 29Gains and losses of a company from intangible fixed assets
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
Sch. 29 modified (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 17; S.I. 2005/1444, art. 2(1), Sch. 1
Sch. 29 modified (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 6; S.I. 2005/1444, art. 2(1), Sch. 1
Sch. 29 modified (E.W.) (1.1.2006) by Clean Neighbourhoods and Environment Act 2005 (c. 16), ss. 93(3), 108(3); S.I. 2005/3439, art. 2
Sch. 29 modified (19.7.2006) by Finance Act 2006 (c. 25), s. 136(2)(f)
Sch. 29 modified (21.12.2007) by Consumers, Estate Agents and Redress Act 2007 (c. 17), s. 66(2), Sch. 4 para. 10 (with s. 6(9)); S.I. 2007/3546, art. 3, Sch.
Part 1Introduction
2Intangible assets
1
In this Schedule “intangible asset” has the meaning it has for accounting purposes.
2
References in this Schedule to an intangible asset include, in particular, any intellectual property.
For this purpose “intellectual property” means—
a
any patent, trade mark, registered design, copyright or design right, plant breeders’ rights or rights under section 7 of the Plant Varieties Act 1997 (c. 66),
b
any right under the law of a country or territory outside the United Kingdom corresponding to, or similar to, a right within paragraph (a),
c
any information or technique not protected by a right within paragraph (a) or (b) but having industrial, commercial or other economic value, or
d
any licence or other right in respect of anything within paragraph (a), (b) or (c).
3
This paragraph is subject to Part 10 (excluded assets).
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6