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Contents

Legislation

Finance Act 2015

CHAPTER 3 Corporation tax: general

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Section 25 Loan relationships: repeal of certain provisions relating to late interest etc
Section 26 Intangible fixed assets: goodwill etc acquired from a related party
Section 27 Amount of relief for expenditure on research and development
Section 28 Expenditure on research and development: consumable items
Section 29 Film tax relief
Section 30 Reliefs for makers of children's television programmes
Section 31 Television tax relief
Section 32 Restrictions applying to certain deductions made by banking companies
Section 33 Tax avoidance involving carried-forward losses

Chapter 3 · Corporation tax: general
Intangible fixed assets: goodwill etc acquired from a related party

Section 26 | Intangible fixed assets: goodwill etc acquired from a related party

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 26 omitted (with effect in accordance with s. 33(9)(10) of the commencing Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 33(8)