38. GAINS AND LOSSES FROM A COMPANY'S INTANGIBLE FIXED ASSETS

HC Deb 23 April 2002 vol 384 c278

Resolved,

That provision may be made about the taxation of gains, and the allowing of losses, of a company from its intangible fixed assets, including—

1. (a) provision restricting capital gains roll-over relief on the disposal of existing assets, and
2. (b) provision affecting the value of an intangible fixed asset in the hands of a company's counter-party (as transferor or transferee) for any purposes of the Tax Acts.