Schedule 29 - Gains and losses of a company from intangible fixed assets

Part of Finance Bill – in a Public Bill Committee at 10:00 am on 13th June 2002.

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Photo of Mr John Burnett Mr John Burnett Liberal Democrat, Torridge and West Devon 10:00 am, 13th June 2002

To put it simply, the regime is predicating a system whereby the gain is brought in to tax but is also shielded and can be used for roll-over within the capital gains tax regime.