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Finance Act 2002

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No versions valid at: 01/06/2002

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Point in time view as at 01/06/2002. This version of this provision is not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Finance Act 2002, Paragraph 77. Help about Changes to Legislation

Valid from 24/07/2002

Assets entirely excluded: non-commercial purposes etcU.K.

77This Schedule does not apply to an intangible fixed asset to the extent that it is held—

(a)for a purpose that is not a business or other commercial purpose of the company, or

(b)for the purpose of activities in respect of which the company is not within the charge to corporation tax.

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