Replacement asset relief and Research & development: Difference between pages

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imported>Administrator
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imported>Doug Williamson
(Add internal link to SSAP 13.)
 
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''UK Tax.''
(R & D).  
A mechanism whereby a chargeable gain arising on the disposal of an asset can be deferred if certain qualifying assets are purchased within a specified period of time of the disposal.
 
Discovering new knowledge about products, processes, services and applying this knowledge to create new and improved products, processes, and services to fulfill market needs.
 
 


== See also ==
== See also ==
* [[Depreciating asset]]
* [[SSAP 13]]
* [[Partial re-investment]]
* [[Qualifying asset]]
* [[Qualifying time period]]
 

Revision as of 13:32, 1 November 2013

(R & D).

Discovering new knowledge about products, processes, services and applying this knowledge to create new and improved products, processes, and services to fulfill market needs.


See also