CHARGEABLE GAINS. The book value shown in, or adopted for the purposes, of the Accounts as the value of each of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 3 contracts
Samples: Share Purchase Agreement (Onfolio Holdings, Inc), Share Purchase Agreement (Future FinTech Group Inc.), Share Purchase Agreement (Concierge Technologies Inc)
CHARGEABLE GAINS. The book value shown in, or adopted for the purposespurposes of, of the Accounts Financial Statements as the value of each of the assets of the CompanyCompany or any Subsidiary, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement Agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 2 contracts
Samples: Share Purchase Agreement (Purpose Financial Holdings, Inc.), Share Purchase Agreement (Purpose Financial Holdings, Inc.)
CHARGEABLE GAINS. The book value shown in, or adopted for the purposes, purposes of the Accounts as the value of each of the assets of the Company, Company on the disposal of which a chargeable gain or allowable loss could arise, arise does not exceed the amount which on a disposal of such asset at the date of this agreement Agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 2 contracts
Samples: Sale and Purchase Agreement (Capital Markets Technologies, Inc.), Share Purchase Agreement (Coda Octopus Group, Inc.)
CHARGEABLE GAINS. The gross book value shown in, or adopted for the purposespurposes of, of the Accounts as the value of each of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 2 contracts
Samples: Share Purchase Agreement (Qumu Corp), Share Purchase Agreement
CHARGEABLE GAINS. The book value shown in, or adopted for the purposespurposes of, of the Accounts Company Financial Statements as the aggregate value of each of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset the assets at the date of this agreement Agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section Section 38 of TCGA 1992.
Appears in 2 contracts
Samples: Share Purchase Agreement (Versar Inc), Share Purchase Agreement (Multi Fineline Electronix Inc)
CHARGEABLE GAINS. The book value shown in, or adopted for the purposes, purposes of the Accounts as the value of each of the assets of the Company, Company on the disposal of which a chargeable gain or allowable loss could arise, arise does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 2 contracts
Samples: Share Purchase Agreement (Micrus Endovascular Corp), Share Purchase Agreement (Futuremedia PLC)
CHARGEABLE GAINS. The book value shown in, or adopted for the purposespurposes of, of the Accounts as the value of each of the assets of the Company, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of the Taxation of Chargeable Gains Xxx 0000 ("TCGA 1992").
Appears in 1 contract
Samples: Share Purchase Agreement (Wayside Technology Group, Inc.)
CHARGEABLE GAINS. 2.1 The book value shown in, in or adopted for the purposes, of the Accounts as the value of each of the assets of the Company, Company on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 1 contract
Samples: Share Purchase Agreement (Four Rivers Bioenergy Inc.)
CHARGEABLE GAINS. 2.1 The gross book value shown in, or adopted for the purposespurposes of, of the Accounts as the value of each of the assets of the CompanyELEQT or any Subsidiary, on the disposal of which a chargeable gain or allowable loss could arise, does not exceed the amount which on a disposal of such asset at the date of this agreement would be deductible, in each case, disregarding any statutory right to claim any allowance or relief other than amounts deductible under section 38 of TCGA 1992.
Appears in 1 contract
