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Finance Act 2002
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Assets entirely excluded: rights in companies, trusts, etc
76(1)This Schedule does not apply to an asset to the extent that it represents—
(a)shares or other rights in relation to the profits, governance or winding up of a company,
(b)rights under a trust, or
(c)the interest of a partner in a partnership.
(2)Sub-paragraph (1)(b) does not apply to rights that for accounting purposes fall to be treated as representing an interest in trust property that is an intangible fixed asset to which this Schedule applies.
(3)Sub-paragraph (1)(c) does not apply to an interest that for accounting purposes falls to be treated as representing an interest in partnership property that is an intangible fixed asset to which this Schedule applies.
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