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Legislation
Corporation Tax Act 2009

Crossheading Partial restrictions on debits

  • Section 879M When the partial restrictions apply: qualifying IP assets
  • Section 879N When the partial restrictions apply: acquisition from individual or firm
  • Section 879O The partial restrictions on debits
  1. Chapter 15A Debits in respect of goodwill and certain other assets
  2. Crossheading Partial restrictions on debits

Crossheading Partial restrictions on debits

From legislation.gov.uk

Contents

  1. Section 879M When the partial restrictions apply: qualifying IP assets
  2. Section 879N When the partial restrictions apply: acquisition from individual or firm
  3. Section 879O The partial restrictions on debits
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