SCHEDULES

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

Modifications etc. (not altering text)

C1Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6

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

Realisation and reacquisitionU.K.

44This Part applies where a company realises an asset and subsequently reacquires it as if what is reacquired were a different asset from that previously realised.