Intangible assets: introduction: chronology of CTA09 reforms
The suggestion that the tax rules should be updated and harmonised was first floated in a consultation document issued on Budget Day 1998. Further documents were issued in July 1999, June and November 2000 and in March and November 2001. Following this extensive period of consultation, new rules were introduced in the FA02, with a commencement date of 1st April 2002.
The July 1999 and later documents are to be found on HMRC’s public website.
For accounting periods ending on or after 1 April 2009, FA02/SCH29 has been superseded by Part 8 of the Corporation Tax Act 2009 under the Tax Law Rewrite project.