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Legislation

Corporation Tax Act 2009

Crossheading When expenditure treated as incurred

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Section 887 General rule
Section 888 Cases where chargeable gains rule applies
Section 889 Cases where capital allowances general rule applies

Chapter 16 Pre-FA 2002 assets etc
Crossheading When expenditure treated as incurred

Crossheading When expenditure treated as incurred

From legislation.gov.uk

Contents

Section 887 General rule
Section 888 Cases where chargeable gains rule applies
Section 889 Cases where capital allowances general rule applies