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Legislation
Corporation Tax Act 2009

Crossheading Non-trading credits and debits

  • Section 751 Non-trading gains and losses
  • Section 752 Charge to tax on non-trading gains on intangible fixed assets
  • Section 753 Treatment of non-trading losses
  1. Non-trading credits and debits
  2. Charge to tax on non-trading gains on intangible fixed assets

Section 752 | Charge to tax on non-trading gains on intangible fixed assets

From legislation.gov.uk

The charge to corporation tax on income applies to non-trading gains arising to a company on intangible fixed assets.

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