Statute
Section 703 — Corporation Tax Act 2009: “Chargeable asset”
Text of the provision Official document
“Chargeable asset” 703 1 For the purposes of this Part, an asset is a chargeable asset if any gain accruing on its disposal would be a chargeable gain for corporation tax purposes.
2 For the purposes of this section, “ asset ” includes any obligations under futures contracts which are regarded because of section 143 of TCGA 1992 as assets to the disposal of which that Act applies.
Official source: legislation.gov.uk
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