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Legislation
Corporation Tax Act 2009

Chapter 16B Fungible assets

  • Section 900J Fungible assets: general
  • Section 900K Fungible assets: pre-FA 2002 assets and restricted assets
  • Section 900L Realisation of fungible assets: pre-FA 2002 assets and restricted assets
  • Section 900M Acquisition of fungible assets: pre-FA 2002 assets and restricted assets
  • Section 900N Debits in respect of a single asset comprising restricted assets
  • Section 900O Interpretation
  1. Part 8 Intangible fixed assets
  2. Chapter 16B Fungible assets

Chapter 16B Fungible assets

From legislation.gov.uk

Contents

  1. Section 900J Fungible assets: general
  2. Section 900K Fungible assets: pre-FA 2002 assets and restricted assets
  3. Section 900L Realisation of fungible assets: pre-FA 2002 assets and restricted assets
  4. Section 900M Acquisition of fungible assets: pre-FA 2002 assets and restricted assets
  5. Section 900N Debits in respect of a single asset comprising restricted assets
  6. Section 900O Interpretation
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