Part 8 – Intangible fixed assets (ss 711-906)

Contents

Chapter 1 – Introduction (ss 711-719) 9 sections
Chapter 2 – Credits in respect of intangible fixed assets (ss 720-725) 6 sections
Chapter 3 – Realisation of intangible fixed assets (ss 726-732) 7 sections
Chapter 4 – Realisation of intangible fixed assets (ss 733-741) 9 sections
Chapter 5 – Calculation of tax written-down value (ss 742-744) 3 sections
Chapter 6 – How credits and debits are given effect (ss 745-753) 9 sections
Chapter 7 – Roll-over relief in case of realisation and reinvestment (ss 754-763) 10 sections
Chapter 8 – Groups of companies: introduction (ss 764-773) 10 sections
Chapter 9 – Application of this Part to groups of companies (ss 774-799) 28 sections
Chapter 10 – Excluded assets (ss 800-816A) 24 sections
Chapter 11 – Transfer of business or trade (ss 817-833) 17 sections
Chapter 12 – Related parties (ss 834-843) 10 sections
Chapter 13 – Transactions between related parties (ss 844-851) 16 sections
Chapter 14 – Miscellaneous provisions (ss 852-870A) 21 sections
Chapter 15 – Adjustments on change of accounting policy (ss 871-879) 9 sections
Chapter 15A – Debits in respect of goodwill and certain other assets (ss 879A-879P) 16 sections
Chapter 16 – Pre-FA 2002 assets etc. (ss 880-900) 21 sections
Chapter 16A – Debits in respect of assets that were pre-FA 2002 assets etc. (ss 900A-900I) 9 sections
Chapter 16B – Fungible assets (ss 900J-900O) 6 sections
Chapter 17 – Insurance companies (ss 901-905) 5 sections
Chapter 18 – Priority rules (ss 906) 1 section

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