SCHEDULES
C1C2C5C4C6C7SCHEDULE 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)
C3C2Part 8Groups of companies
Sch. 29 Pt. 8 modified (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 para. 35(b) (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1
46Introduction
1
This Part has effect for the purposes of this Schedule to determine whether companies form a group and, where they do, which is the principal company of the group.
2
In this Part references to a company apply only to—
a
a company within the meaning of the Companies Act 1985 (c. 6) or the Companies (Northern Ireland) Order 1986 (S.I. 1986/ 1032 (N.I. 6));
b
a company (other than a limited liability partnership) constituted under any other Act or by a Royal Charter or letters patent;
c
a company formed under the law of a country or territory outside the United Kingdom;
d
a registered industrial and provident society within the meaning of section 486 of the Taxes Act 1988;
e
an incorporated friendly society within the meaning of the Friendly Societies Act 1992 (c. 40); or
f
a building society.
3
In this Schedule the expressions “group” and “subsidiary” shall be construed with any necessary modifications where applied to a company formed under the law of a country outside the United Kingdom.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6