SCHEDULES

SCHEDULE 29Gains and losses of a company from intangible fixed assets

Part 9Application of provisions to groups of companies

63Degrouping: group member ceasing to exist

References in paragraphs 58 to 61 (degrouping) to a company ceasing to be a member of a group do not include cases where a company ceases to be a member of a group in consequence of another member of the group ceasing to exist.