SCHEDULES

C1SCHEDULE 29Gains and losses of a company from intangible fixed assets

Annotations:
Modifications etc. (not altering text)
C1

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

Part 10Excluded assets

75Assets entirely excluded: financial assets

1

This Schedule does not apply to financial assets.

2

“Financial asset” here has the meaning it has for accounting purposes.

3

The expression includes—

F1a

loan relationships

F2b

derivative contracts (see Part 2 of Schedule 26 to this Act),

c

contracts or policies of insurance or capital redemption policies, and

d

rights under a collective investment scheme within the meaning of the Financial Services and Markets Act 2000 (c. 8) (see section 235 of that Act).