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Legislation

Corporation Tax Act 2010

Crossheading Realisation credits and realisation debits

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Section 357OD “Realisation credit” and “realisation debit”
Section 357OE The Northern Ireland element of a realisation credit or debit
Section 357OF Northern Ireland element: general rule
Section 357OG Northern Ireland element: credits where roll-over relief involved

Corporation Tax Act 2010
CHAPTER 8 Intangible fixed assets

Crossheading Realisation credits and realisation debits

From legislation.gov.uk

Contents

Section 357OD “Realisation credit” and “realisation debit”
Section 357OE The Northern Ireland element of a realisation credit or debit
Section 357OF Northern Ireland element: general rule
Section 357OG Northern Ireland element: credits where roll-over relief involved

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