SCHEDULES
F1SCHEDULE 29Gains and losses of a company from intangible fixed assets
F1Part 14Commencement and transitional provisions
F1117Commencement date
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F1118Application of Schedule to assets created or acquired after commencement
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F1119Application of Schedule to royalties
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F1120Assets regarded as created or acquired when expenditure incurred
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F1121Internally-generated goodwill: whether created before or after commencement
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F1122Certain other internally-generated assets: whether created before or after commencement
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F1123Expenditure on acquisition treated as incurred when recognised for accounting purposes
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F1124When expenditure treated as incurred: chargeable gains rule to be followed in certain cases
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F1125When expenditure treated as incurred: capital allowances general rule to be followed in certain cases
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F1126Application of Schedule to fungible assets
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F1127Certain assets acquired on transfer of business treated as existing assets
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F1127AAssets whose value derives from existing assets treated as existing assets
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F1127BAssets acquired in connection with disposals of existing assets treated as existing assets
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F1128Application of Schedule to certain existing telecommunication rights
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F1129Application of Schedule to existing Lloyd’s syndicate capacity
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F1130Roll-over relief: application in relation to disposal of existing asset after commencement
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F1131Roll-over relief: application in relation to degrouping charge on existing asset arising after commencement
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F1132Roll-over relief: transitory interaction with relief on replacement of business asset
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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)