Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Chapter 2 Credits in respect of intangible fixed assets

Find in this level

Section 720 Introduction
Section 721 Receipts recognised as they accrue
Section 722 Receipts in respect of royalties so far as not dealt with under section 721
Section 723 Revaluation
Section 724 Negative goodwill
Section 725 Reversal of previous accounting loss

Corporation Tax Act 2009
Part 8 Intangible fixed assets

Chapter 2 Credits in respect of intangible fixed assets

From legislation.gov.uk

Contents

Section 720 Introduction
Section 721 Receipts recognised as they accrue
Section 722 Receipts in respect of royalties so far as not dealt with under section 721
Section 723 Revaluation
Section 724 Negative goodwill
Section 725 Reversal of previous accounting loss

Privacy Cookies Terms