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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

CHAPTER 8 Intangible fixed assets
Crossheading Realisation credits and realisation debits

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