Treatment of grants and other contributions to expenditure
102
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Finance Act 2002 Part 13 — Supplementary provisions
Grants to be left out of account for tax purposes
103
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Finance leasing etc
104
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Assets acquired or realised together
105
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deemed market value acquisition: adjustment of amounts in case of nil accounting value
106
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Treatment of fungible assets
107
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Asset ceasing to be chargeable intangible asset: deemed realisation at market value
108
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Asset ceasing to be chargeable intangible asset: postponement of gain in certain cases
109
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Asset becoming chargeable intangible asset
110
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Tax avoidance arrangements to be disregarded
111
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Debits not allowed in respect of expenditure not generally deductible for tax purposes
112
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Delayed payment of employees' remuneration
113
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Delayed payment of pension contributions
114
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Bad debts etc
115
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Assumptions for computing chargeable profits of controlled foreign companies
116
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Back to Finance Act 2002 — full text
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