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Legislation

Corporation Tax Act 2010

Crossheading Assets treated as pre-commencement assets

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Section 357OM Assets whose value derives from pre-commencement assets
Section 357ON The pre-commencement status conditions
Section 357OO Assets acquired in connection with disposals of pre-commencement assets

CHAPTER 8 Intangible fixed assets
Crossheading Assets treated as pre-commencement assets

Crossheading Assets treated as pre-commencement assets

From legislation.gov.uk

Contents

Section 357OM Assets whose value derives from pre-commencement assets
Section 357ON The pre-commencement status conditions
Section 357OO Assets acquired in connection with disposals of pre-commencement assets