SCHEDULES
SCHEDULE 29Gains and losses of a company from intangible fixed assets
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).