SCHEDULE 30 Gains and Losses of a Company from Intangible Fixed Assets: Consequential Amendments
Finance Act 2002 (2002 c 23) | Legislation

SCHEDULE 30 Gains and Losses of a Company from Intangible Fixed Assets: Consequential Amendments

Section 84(2)

General provisions about deductions

1

(1)     For sections 337 and 337A of the Taxes Act 1988 (corporation tax: general provisions about taxation of income) substitute—

“337
Company beginning or ceasing to carry on trade

(1)     Where a company begins or ceases—

(a)     to carry on a trade, or

(b)     to be within

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