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Legislation

Finance Act 2016

Crossheading Intangible fixed assets

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Section 52 Intangible fixed assets: pre-FA 2002 assets
Section 53 Intangible fixed assets: transfers treated as at market value

PART 2 Corporation tax
Crossheading Intangible fixed assets

Crossheading Intangible fixed assets

From legislation.gov.uk

Contents

Section 52 Intangible fixed assets: pre-FA 2002 assets
Section 53 Intangible fixed assets: transfers treated as at market value