SCHEDULES
F1SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Amendments (Textual)
F1Part 12Transactions between related parties
F192Transfer between company and related party treated as being at market value
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F193Exclusion of roll-over relief in case of part realisation involving related party
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F194Delayed payment of royalty payable by company to related party
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F195Meaning of “related party"
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F195APersons treated as “related parties”
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F196Meaning of “control" and “major interest"
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F197Rights and powers to be taken into account: general
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F198Rights and powers to be taken into account: rights and powers held jointly
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F199Rights and powers to be taken into account: partnerships
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F1100Meaning of “participator" and “associate"
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F1101Connected persons
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Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)