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Legislation

Corporation Tax Act 2009

Crossheading Assets excluded from this Part to the extent specified

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Section 814 Research and development
Section 815 Election to exclude capital expenditure on software
Section 816 Further provision about elections under section 815
Section 816A Restrictions on goodwill and certain other assets

Assets excluded from this Part to the extent specified
Restrictions on goodwill and certain other assets

Section 816A | Restrictions on goodwill and certain other assets

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed