SCHEDULES

F1SCHEDULE 29Gains and losses of a company from intangible fixed assets

Annotations:
Amendments (Textual)
F1

Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2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)

F1Part 13Supplementary provisions

F1102Treatment of grants and other contributions to expenditure

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F1103Grants to be left out of account for tax purposes

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F1104Finance leasing etc

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F1105Assets acquired or realised together

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F1106Deemed market value acquisition: adjustment of amounts in case of nil accounting value

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F1107Treatment of fungible assets

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F1108Asset ceasing to be chargeable intangible asset: deemed realisation at market value

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F1109Asset ceasing to be chargeable intangible asset: postponement of gain in certain cases

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F1110Asset becoming chargeable intangible asset

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F1111Tax avoidance arrangements to be disregarded

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F1112Debits not allowed in respect of expenditure not generally deductible for tax purposes

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F1113Delayed payment of employees' remuneration

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F1114Delayed payment of pension contributions

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F1115Bad debts etc

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F1116Assumptions for computing chargeable profits of controlled foreign companies

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