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Legislation

Corporation Tax Act 2009

Crossheading Partial restrictions on debits

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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

Corporation Tax Act 2009
Chapter 15A Debits in respect of goodwill and certain other assets

Crossheading Partial restrictions on debits

From legislation.gov.uk

Contents

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

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