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Contents

Legislation

Corporation Tax Act 2009

Part 8 Intangible fixed assets

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Chapter 1 Introduction
Chapter 2 Credits in respect of intangible fixed assets
Chapter 3 Debits in respect of intangible fixed assets
Chapter 4 Realisation of intangible fixed assets
Chapter 5 Calculation of tax written-down value
Chapter 6 How credits and debits are given effect
Chapter 7 Roll-over relief in case of realisation and reinvestment
Chapter 8 Groups of companies: introduction
Chapter 9 Application of this Part to groups of companies
Chapter 10 Excluded assets
Chapter 11 Transfer of business or trade
Chapter 12 Related parties
Chapter 13 Transactions between related parties
Chapter 14 Miscellaneous provisions
Chapter 15 Adjustments on change of accounting policy
Chapter 15A Debits in respect of goodwill and certain other assets
Chapter 16 Pre-FA 2002 assets etc
Chapter 16A Debits in respect of assets that were pre-FA 2002 assets etc
Chapter 16B Fungible assets
Chapter 17 Insurance companies
Chapter 18 Priority rules

Corporation Tax Act 2009
Part 8 Intangible fixed assets

Part 8 Intangible fixed assets

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Credits in respect of intangible fixed assets
Chapter 3 Debits in respect of intangible fixed assets
Chapter 4 Realisation of intangible fixed assets
Chapter 5 Calculation of tax written-down value
Chapter 6 How credits and debits are given effect
Chapter 7 Roll-over relief in case of realisation and reinvestment
Chapter 8 Groups of companies: introduction
Chapter 9 Application of this Part to groups of companies
Chapter 10 Excluded assets
Chapter 11 Transfer of business or trade
Chapter 12 Related parties
Chapter 13 Transactions between related parties
Chapter 14 Miscellaneous provisions
Chapter 15 Adjustments on change of accounting policy
Chapter 15A Debits in respect of goodwill and certain other assets
Chapter 16 Pre-FA 2002 assets etc
Chapter 16A Debits in respect of assets that were pre-FA 2002 assets etc
Chapter 16B Fungible assets
Chapter 17 Insurance companies
Chapter 18 Priority rules