SCHEDULES
F1SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Amendments (Textual)
F1Part 7Roll-over relief in case of realisation and reinvestment
F137The relief
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F138Conditions to be met in relation to the old asset and its realisation
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F139Conditions to be met in relation to the expenditure on other assets
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F140Claim for relief
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F141How the relief is given: general
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F142Determination of appropriate proportion or adjusted cost
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F142AReferences to cost of asset where asset affected by change of accounting policy
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F143Declaration of provisional entitlement to relief
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F144Realisation and reacquisition
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F145Deemed realisations and deemed acquisitions to be disregarded
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Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2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)