Section 900A | Introduction

(1)This Chapter contains special rules affecting the debits to be brought into account by a company for tax purposes in respect of an intangible fixed asset that is a restricted asset.

(2)Sections 900B to 900D make provision determining when an intangible fixed asset of a company is a restricted asset for the purposes of this Chapter.

(3)Sections 900E and 900F contain the special rules.

(4)The following sections contain supplementary provisions—

(a)section 900G (meaning of relieving acquisition),

(b)section 900H (when two persons are related), and

(c)section 900I (acquisition of asset in pursuance of an unconditional obligation).