SCHEDULES
C1C2SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Modifications etc. (not altering text)
C2
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
Part 7Roll-over relief in case of realisation and reinvestment
40Claim for relief
A claim by a company for relief under this Part must specify—
a
the old assets to which the claim relates, and
b
in relation to each old asset—
i
the expenditure on other assets by reference to which relief is claimed, and
ii
the amount of the relief claimed.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6