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
C2Part 9Application of provisions to groups of companies
64Degrouping: supplementary provisions
For the purposes of paragraphs 58 to 61 (degrouping)—
a
two or more companies are associated if, by themselves, they would form a group of companies; and
b
an asset acquired by a company is treated as the same as an asset owned at a later time by that company or an associated company if the value of the second asset is derived in whole or in part from the first asset.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6