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Legislation

Corporation Tax Act 2009

Crossheading Change of policy involving disaggregation

Find in this level

Section 874 Original asset not subject to fixed-rate writing down
Section 875 Effect of application of section 874 in later period and subsequently
Section 876 Original asset subject to fixed-rate writing down
Section 877 Election for fixed-rate writing down in relation to resulting asset

Chapter 15 Adjustments on change of accounting policy
Crossheading Change of policy involving disaggregation

Crossheading Change of policy involving disaggregation

From legislation.gov.uk

Contents

Section 874 Original asset not subject to fixed-rate writing down
Section 875 Effect of application of section 874 in later period and subsequently
Section 876 Original asset subject to fixed-rate writing down
Section 877 Election for fixed-rate writing down in relation to resulting asset