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Legislation

Corporation Tax Act 2009

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Section 902 Excluded assets
Section 903 Elections to exclude capital expenditure on computer software

Corporation Tax Act 2009
...

Section 903 | Elections to exclude capital expenditure on computer software

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 903 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 180

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