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Legislation

Corporation Tax Act 2009

Chapter 5 Calculation of tax written-down value

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Section 742 Asset written down on accounting basis
Section 743 Asset written down at fixed rate
Section 744 Effect of part realisation of asset

Part 8 Intangible fixed assets
Chapter 5 Calculation of tax written-down value

Chapter 5 Calculation of tax written-down value

From legislation.gov.uk

Contents

Section 742 Asset written down on accounting basis
Section 743 Asset written down at fixed rate
Section 744 Effect of part realisation of asset