s 544 Management assets
(1) No allowances are to be given or charges imposed in respect of management assets of any long-term business carried on by a company except under Part 2 (plant and machinery allowances) or Part 2A (structures and buildings allowances) . (2) An asset is a management asset of any long-term business carried on by a company if it is provided for use, or used, for the management of that business of that company. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .