SCHEDULES

SCHEDULE 29 U.K.Gains and losses of a company from intangible fixed assets

Modifications etc. (not altering text)

C1 Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6

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 7 U.K.Roll-over relief in case of realisation and reinvestment

Claim for relief U.K.

40 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.