SCHEDULES

SCHEDULE 4Accounting practice and related matters

Part 2Other provisions connected with accounting practice

Schedule 29 to FA 2002

42In paragraphs 27 and 28 of Schedule 29 to FA 2002 (intangible fixed assets: calculation of tax written down value), for sub-paragraph (3) substitute—

(3)This paragraph has effect subject to—

  • paragraph 29 in the case of an asset that has been the subject of a part realisation, and

  • Part 13A of this Schedule in the case of an asset that has been subject to adjustment on a change of accounting policy..