Speed Read: Debits and credits in relation to intangible fixed assets (created or acquired after 31 March 2002) are taxed/relieved in line with the accounting treatment and are treated as either trade profits/losses or non-trading gains/losses depending on whether they relate to the trade. Non-trading debits and credits are pooled together and a net non-trading loss can be set off in the current year against other income, group relieved or carried forward. Disposals of intangible fixed assets give rise to an income gain or loss, although a form of rollover relief is available. Special provisions apply to prevent abuse of the regime.