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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Interpretation

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Section 391 Meaning of “impairment loss”
Section 391A Amounts capitalised in carrying value of intangible fixed assets

CHAPTER 3 Tax-interest amounts
Crossheading Interpretation

Crossheading Interpretation

From legislation.gov.uk

Contents

Section 391 Meaning of “impairment loss”
Section 391A Amounts capitalised in carrying value of intangible fixed assets