SCHEDULES
C1C2C4C3C5C6C7C9C8SCHEDULE 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.
Sch. 29 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 23
Sch. 29 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 13
Part 4Realisation of intangible fixed assets
24Meaning of “proceeds of realisation"
1
In this Schedule the “proceeds of realisation” of an asset means the amount recognised for accounting purposes as the proceeds of realisation, reduced by the amount so recognised as incidental costs of realisation.
2
The amounts referred to in sub-paragraph (1) are subject to any adjustment required for tax purposes.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6