Modifications etc. (not altering text)
C1Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20
Textual Amendments
F1Pt. 14 Ch. 2B inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 76
In this Chapter “the relevant provisions” means—
(a)section 8(1) of, and Schedule 7A to, TCGA 1992 (amounts included in respect of chargeable gains in total profits), or
(b)Chapter 6 of Part 8 of CTA 2009 (intangible fixed assets: how credits and debits are given effect).]