INTANGIBLE FIXED ASSETS. (a) Each Group Company has drawn up its accounts in accordance with generally accepted accounting practice and has brought into account for Taxation purposes debits under section 728 and section 729 of the CTA 2009.
INTANGIBLE FIXED ASSETS. No debits or credits would arise for the Company under Part 8 CTA 2009 (intangible fixed assets) if any intangible fixed asset of the Company was disposed of for a consideration equal to the book value shown in or adopted for the purpose of the Accounts.
INTANGIBLE FIXED ASSETS. 6.1 For the purposes of this paragraph 6, references to intangible fixed assets mean intangible fixed assets and goodwill within the meaning of Schedule 29 FA 2002/Part 8 CTA.
INTANGIBLE FIXED ASSETS. Intangible fixed assets belonging to the Part of the Enterprise, including all its items and accessions are registered, as being part of the assets, in appropriate records of the Contributor and they are defined in Annex No. 3 to this Agreement.
INTANGIBLE FIXED ASSETS. No intangible assets were recorded as at the Reference Date and the asset for “Software Development” reported as at the Reference Date as a tangible fixed asset shall be consistently reported as such as at the Completion Accounts Date. Intangible Fixed Assets shall be valued at zero for the purpose of the Completion Accounts.
INTANGIBLE FIXED ASSETS. 8.1 No Group Company has made an election under section 730 CTA 2009 in respect of any intangible fixed asset owned by a Group Company at the date of this Agreement.
INTANGIBLE FIXED ASSETS. 6.1 The tax written down value of each of the Company's intangible fixed assets is not different from its value in or for the purposes of the Accounts.
INTANGIBLE FIXED ASSETS. 17.1 No claims or elections have been made by the Company under Part 7 or paragraph 86 of Schedule 29 to the FA 2002/Chapter 7 of Part 8 or section 827 of the CTA in respect of any intangible fixed asset of the Company (postponement of charge of transfer of assets to non-resident company).
INTANGIBLE FIXED ASSETS. 14.1 Gains and losses in respect of all intangible fixed assets (as defined for the purposes of Schedule 29 to the Finance Act 2002) which are or have at any time been held by the Company, and to which the provisions of Schedule 29 to the Finance Xxx 0000 apply or may apply, are and have at all times been computed in accordance with generally accepted accounting practice (as defined by section 836A of the ICTA 1988).
INTANGIBLE FIXED ASSETS. 36. The Company does not own any of the intangible fixed assets for the purposes of Schedule 29 FA 2002 (Gains and losses of a company from intangible assets).
