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Legislation

Corporation Tax Act 2009

Crossheading Restrictions on debits: no business or no qualifying IP assets acquired

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Section 879I Restrictions on debits: no business or no qualifying IP assets acquired
Section 879J Meaning of qualifying IP asset

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

Crossheading Restrictions on debits: no business or no qualifying IP assets acquired

From legislation.gov.uk

Contents

Section 879I Restrictions on debits: no business or no qualifying IP assets acquired
Section 879J Meaning of qualifying IP asset

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