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Legislation
Corporation Tax Act 2009

Chapter 16 Pre-FA 2002 assets etc

  • Crossheading Introduction
  • Crossheading General rule
  • Crossheading When assets are treated as created or acquired
  • Crossheading When expenditure treated as incurred
  • Crossheading Fungible assets
  • Crossheading Assets treated as pre-FA 2002 assets
  • Crossheading Application of Part to royalties and telecommunication rights
  • Crossheading Roll-over relief for disposals of pre-FA 2002 assets
  1. Part 8 Intangible fixed assets
  2. Chapter 16 Pre-FA 2002 assets etc

Chapter 16 Pre-FA 2002 assets etc

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading General rule
  3. Crossheading When assets are treated as created or acquired
  4. Crossheading When expenditure treated as incurred
  5. Crossheading Fungible assets
  6. Crossheading Assets treated as pre-FA 2002 assets
  7. Crossheading Application of Part to royalties and telecommunication rights
  8. Crossheading Roll-over relief for disposals of pre-FA 2002 assets
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