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Legislation

Corporation Tax Act 2009

Chapter 3 Debits in respect of intangible fixed assets

Find in this level

Section 726 Introduction
Section 727 References to expenditure on an asset
Section 728 Expenditure written off as it is incurred
Section 729 Writing down on accounting basis
Section 730 Writing down at fixed rate: election for fixed-rate basis
Section 731 Writing down at fixed rate: calculation
Section 732 Reversal of previous accounting gain

Part 8 Intangible fixed assets
Chapter 3 Debits in respect of intangible fixed assets

Chapter 3 Debits in respect of intangible fixed assets

From legislation.gov.uk

Contents

Section 726 Introduction
Section 727 References to expenditure on an asset
Section 728 Expenditure written off as it is incurred
Section 729 Writing down on accounting basis
Section 730 Writing down at fixed rate: election for fixed-rate basis
Section 731 Writing down at fixed rate: calculation
Section 732 Reversal of previous accounting gain