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Legislation
Corporation Tax Act 2009

Crossheading Assets excluded from this Part except as respects royalties

  • Section 810 Mutual trade or business
  • Section 811 Sound recordings
  • Section 812 Master versions of films
  • Section 813 Computer software treated as part of cost of related hardware
  1. Assets excluded from this Part except as respects royalties
  2. Mutual trade or business

Section 810 | Mutual trade or business

From legislation.gov.uk

(1)Except as respects royalties, this Part does not apply to an intangible fixed asset so far as it is held for the purposes of any mutual trade or business.

(2)Repealed

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