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Contents

Legislation

Corporation Tax Act 2009

Crossheading Basic definitions

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Section 712 “Intangible asset”
Section 713 “Intangible fixed asset”
Section 714 “Royalty”

Chapter 1 Introduction
Crossheading Basic definitions

Crossheading Basic definitions

From legislation.gov.uk

Contents

Section 712 “Intangible asset”
Section 713 “Intangible fixed asset”
Section 714 “Royalty”