Introduction
72
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 2002 Part 10 — Excluded assets
Assets entirely excluded: rights over tangible assets
73
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets entirely excluded: assets in respect of which capital allowance previously made
73A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets entirely excluded: oil licences
74
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets entirely excluded: financial assets
75
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets entirely excluded: rights in companies, trusts, etc
76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets entirely excluded: non-commercial purposes etc
77
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded except as regards royalties: life assurance business
78
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded except as regards royalties: mutual trade or business
79
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded except as regards royalties: films and sound recordings
80
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded: certain films
80A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded except as regards royalties: sound recordings
80B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded except as regards royalties: computer software treated as part of cost of related hardware
81
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded to extent specified: research and development
82
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets excluded to extent specified: election to exclude capital expenditure on computer software
83
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Back to Finance Act 2002 — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).