Commencement date
117
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 2002 Part 14 — Commencement and transitional provisions
Application of Schedule to assets created or acquired after commencement
118
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of Schedule to royalties
119
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets regarded as created or acquired when expenditure incurred
120
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Internally-generated goodwill: whether created before or after commencement
121
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Certain other internally-generated assets: whether created before or after commencement
122
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Expenditure on acquisition treated as incurred when recognised for accounting purposes
123
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
When expenditure treated as incurred: chargeable gains rule to be followed in certain cases
124
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
When expenditure treated as incurred: capital allowances general rule to be followed in certain cases
125
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of Schedule to fungible assets
126
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Certain assets acquired on transfer of business treated as existing assets
127
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets whose value derives from existing assets treated as existing assets
127A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assets acquired in connection with disposals of existing assets treated as existing assets
127B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of Schedule to certain existing telecommunication rights
128
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of Schedule to existing Lloyd’s syndicate capacity
129
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Roll-over relief: application in relation to disposal of existing asset after commencement
130
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Roll-over relief: application in relation to degrouping charge on existing asset arising after commencement
131
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Roll-over relief: transitory interaction with relief on replacement of business asset
132
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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).