SCHEDULES
F1SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Amendments (Textual)
F1Part 4Realisation of intangible fixed assets
F118Introduction
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F119Meaning of “realisation"
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F120Realisation of asset written down for tax purposes
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F121Realisation of asset shown in balance sheet and not written down for tax purposes
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F122Apportionment in case of part realisation
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F123Realisation of asset not shown in balance sheet
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F124Meaning of “proceeds of realisation"
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F125Relief in case of reinvestment
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F126Abortive expenditure on realisation
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Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2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)