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Realisation of intangible fixed assets |
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Calculation of tax written-down value |
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How credits and debits are given effect |
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Trading etc credits and debits |
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Non-trading credits and debits |
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Roll-over relief in case of realisation and reinvestment |
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Reallocation of degrouping charge within group and recovery |
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Disregard of payments between group members for reliefs |
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Assets wholly excluded from this Part |
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Assets excluded from this Part except as respects royalties |
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Assets excluded from this Part to the extent specified |
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